Corporate Accounting Information Systems

We live in a world dominated almost exclusively by flows of knowledge and information - by technologies designed to not only sustain but also increase the socio-economic need and desire for more and more information. This book offers a unique insight into the nature, role and context of accounting related information within the competitive business environment, and explores how business organisations - in particular companies - use a range of theories and technologies to not only assist in the maximisation of shareholder wealth, but also in the management and control of organisational resources.

Introduction to the book
Topics covered in the book
Acknowledgements
List of articles
List of examples
List of tables

Preface

Part 1             A contextual framework

Chapter 1       Information systems in accounting and finance: a contemporary overview
Chapter 2       Systems thinking: understanding the connections
Chapter 3       Control theories: management by design 

Part 2             Accounting information systems: a contemporary perspective      

Chapter 4       AIS and ICT: welcome to the information age
Chapter 5       Making connections: network architectures and topologies
Chapter 6       Contemporary transaction processing: categories, types, cycles and systems
Chapter 7       Data management, data processing, and databases

Part 3             Transaction processing cycles

Chapter 8       Corporate transaction processing: revenue cycle
Chapter 9       Corporate transaction processing: expenditure cycle
Chapter 10     Corporate transaction processing: conversion cycle
Chapter 11     Corporate transaction processing: management cycle
Chapter 12     From e-commerce to m-commerce … and beyond: ICT and the virtual world

Part 4             Risk, security, surveillance and control

Chapter 13     Risk exposure, fraud management and computer crime
Chapter 14     Internal control and system security
Chapter 15     Accounting information systems audit
Chapter 16     Accounting information systems development: managing change

Glossary of key points and concepts

Solutions to selected end of chapter questions

Key Aims:

• promote an understanding of the role of corporate accounting information systems in the maintenance, regulation and control of business related resources,
• develop an appreciation and understanding of the practical issues and organisation problems involved in managing contemporary accounting information systems,
• promote an understanding of the political contexts of contemporary accounting information systems,
• deploy systems thinking, control theories, and information theories as an integrated conceptual framework for understanding the contemporary nature of corporate accounting information systems,
• develop a recognition of the importance of information and communication technology in corporate accounting information systems management, development and design,from architectures, topologies and networks to systems analysis, development and design, Corporate Accounting Information Systems provides students at all levels with a rigorous and lively introduction to the use, analysis and movement of accounting information within the business environment.