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2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 1 of 43

Its fundamental to accounting.

WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

Accounting is an information-providingactivity, so accountants need to

understand: How the system that provides that

information is designed, implementedand used.

How financial information is reported

How information is used to makedecisions

7/29/2019 Why Study Accounting Information Systems

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2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 2 of 43

Its fundamental to accounting.

WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

Other accounting courses focus on howthe information is provided and used.

An AIS course places greater emphasison:

How the data is collected andtransformed

How the availability, reliability, andaccuracy of the data is ensured

AIS courses are not number-crunchingcourses

7/29/2019 Why Study Accounting Information Systems

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2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 3 of 43

Its fundamental to accounting.

The skills are critical to career success.

WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

Auditors need to evaluate the accuracyand reliability of information produced bythe AIS.

7/29/2019 Why Study Accounting Information Systems

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2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 4 of 43

Its fundamental to accounting.

The skills are critical to career success.

WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

Tax accountants must understand theclients AIS adequately to be confident thatit is providing complete and accurateinformation for tax planning andcompliance work.

7/29/2019 Why Study Accounting Information Systems

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2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 5 of 43

Its fundamental to accounting.

The skills are critical to career success.

WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

In private industry and not-for-profits,systems work is considered the mostimportant activity performed byaccountants.

7/29/2019 Why Study Accounting Information Systems

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2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 6 of 43

Its fundamental to accounting.

The skills are critical to career success.

WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

In management consulting, the design,selection, and implementation ofaccounting systems is a rapid growth area.

7/29/2019 Why Study Accounting Information Systems

7/12 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 7 of 43

Its fundamental to accounting.

The skills are critical to career success.

The AIS course complements othersystems courses.

WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

Other systems courses focus on design andimplementation of information systems,

databases, expert systems, andtelecommunications.

AIS courses focus on accountability andcontrol.

7/29/2019 Why Study Accounting Information Systems

8/12 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 8 of 43

Its fundamental to accounting.

The skills are critical to career success.

The AIS course complements othersystems courses.

AIS topics are tested on the new CPA

exam.

WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

Makes up about 25% of the BusinessEnvironment & Concepts section of the CPAexam.

7/29/2019 Why Study Accounting Information Systems

9/12 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 9 of 43

Its fundamental to accounting.

The skills are critical to career success.

The AIS course complements othersystems courses.

AIS topics are tested on the new CPA

exam. AIS topics impact corporate strategy

and culture.

WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

7/29/2019 Why Study Accounting Information Systems

10/12 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 10 of 43

WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

AIS

Occupational

Culture Strategy

Information

Technology

AIS design is

affected by

information

technology, the

organizationsstrategy, and the

organizations

culture.

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WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

AIS

Occupational

Culture Strategy

Information

Technology

Information technology

affects the companys

choice of business

strategy. To performcost-benefit analyses on

IT changes, you need to

understand business

strategy.

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WHY STUDY ACCOUNTING

INFORMATION SYSTEMS?

AIS

Occupational

Culture Strategy

Information

Technology

While culture affects

the design of the AIS,

its also true that the

AIS affects culture byaltering the

dispersion and

availability of

information.