Accounting Information Systems
Accounting Information Systems by Vernon J. Richardson, published by McGraw-Hill Education in 2020, is a comprehensive text that spans 546 pages. This edition is designed for both undergraduate and graduate students taking their first course in Accounting Information Systems. The book explores the intersection of accounting and technology, detailing the various roles accountants play in relation to information systems, including their responsibilities as users, managers, designers, and evaluators.
Readers will find a thorough examination of essential technology and business analysis concepts, reflecting ongoing changes in business technology such as Internet-based systems, Big Data, and mobile access to enterprise information. The text addresses the implications of the Sarbanes-Oxley Act on financial reporting systems and discusses the impact of frameworks like COBIT and COSO on risk management within accounting and information systems. This resource aims to equip future accounting professionals with the necessary skills to navigate the evolving landscape of technology in business and accounting practices.
Official synopsis Publisher
“Whether accountants work in public accounting or in industry, they use a variety of technology tools. The International Federation of Accountants (IFAC) describes four roles for accountants with respect to information technology: (1) users of technology and information systems, (2) managers of users of technology and related information systems, (3) designers of information systems, and (4) evaluators of information systems. As users, managers, designers, and evaluators of technology and technology-driven business processes, accountants must understand the organization and how organizational processes generate information important to management. To ensure that processes and systems are documented-and to participate in improvements to processes and systems-accountants must be business analysts. This text aims to provide students with a variety of technology and business analysis concepts and skills. It is intended for use in the first Accounting Information Systems course at both the undergraduate and graduate levels. Ongoing changes in business technology-such as the move to Internet-based systems, Big Data and Data Analytics, software as a service, and mobile access to enterprise information, as well as increased security and control requirements-make technological skills more important than ever for accounting graduates. This text also aims to show how current changes in accounting and technology affect each of these roles. For example, the Sarbanes-Oxley Act affects financial reporting system controls, and XBRL changes system requirements and affects how companies develop and report financial information. We also consider the role of Big Data and Data Analytics and how they are used in financial accounting, managerial accounting, and auditing. Additionally, we consider both the COBIT and COSO frameworks to describe how organizations deal with risk management. In their roles as managers, designers, and evaluators, accountants must know how those frameworks affect their accounting and related information systems”–
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