Accounting Information Systems, Global Edition 15th Edition
INTRODUCING TWO NEW CO-AUTHORS
Scott L. Summers and David A. Wood, both from Brigham Young University, joined as new co-authors. Scott and David created the new section on data analytics (Part II), consisting of four chapters. The first chapter is an update of Chapter 4 that discusses relational databases not only as the basis for transaction processing systems, but also as one of the sources of Big Data and Analytics. The next three chapters (Chapters 5–7) discuss the Extract, Transfer, and Load (ETL) process and various data analytic techniques. This new content covers an extremely important topic that affects all aspects of designing, using, managing, and auditing an AIS.
ENHANCEMENTS IN THE FIFTEENTH EDITION
We made extensive revisions to the content of the material to incorporate recent developments while retaining the features that have made prior editions easy to use. Every chapter has been revised to include up-to-date examples of important concepts. Specific changes include the following:
1. Introduced several new topics in Chapter 1. The chapter discusses how an AIS can use artificial intelligence and data analytics to improve decision making, how the AIS is affected by blockchain technology, and the use of cloud computing, virtualization, and the internet of things.
2. Shortened and simplified the discussion of computer fraud and abuse techniques by eliminating many of the less frequently used techniques.
3. Simplified the discussion of control and the AIS by using the COSO Internal Control framework instead of the COSO Enterprise Risk Management framework as the structure for discussing controls.
4. Updated the discussion of information security countermeasures.
5. Updated the discussion of transaction processing and encryption to include blockchain technology.
6. Updated the discussion of privacy to include the EU’s General Data Privacy Regulation (GDPR).
7. Updated the end-of-chapter discussion questions and problems, including Excel exercises that are based on articles from the Journal of Accountancy so that students can develop the specific skills used by practitioners. Most chapters also include a problem that consists of multiple-choice questions we have used in our exams to provide students with an additional chance to check how well they understand the chapter material.
8. Moved the topic of auditing (Chapter 11 in the fourteenth edition) to a web-only appendix because most of that material is covered in other courses.
Solving Learning and Teaching Challenges
STRUCTURED LEARNING KEY LEARNING OBJECTIVES
When you finish reading this text, you should understand the following key concepts:
● Basic activities performed in major business cycles.
● What data needs to be collected to enable managers to plan, evaluate, and control an organization’s business activities.
● How to extract, transfer, and load (ETL) data from both the organization’s AIS and other sources into a common repository that can be used for data analytics.
● How IT developments can improve the efficiency and effectiveness of business processes.
● How to design an AIS to provide the information needed to make key decisions in each business cycle.
● Risk of fraud and motives and techniques used to perpetrate fraud.
● COSO’s models (Internal Control and ERM) for internal control and risk management as well as specific controls used to achieve these objectives.
● Control Objectives for Information and Related Technology (COBIT) framework for the effective governance and control of information systems and how IT affects the implementation of internal controls.
● AICPA’s Trust Services framework for ensuring systems reliability by developing procedures to protect the confidentiality of proprietary information, maintain the privacy of personally identifying information collected from customers, assure the availability of information resources, and provide for information processing integrity.
● Fundamentals of information security.
● Fundamental concepts of database technology and data modeling and their effect on an AIS.
● Tools for documenting AIS work, such as REA diagrams, business processing diagrams, data flow diagrams, and flowcharts.
● Basic steps in the system development process to design and improve an AIS
PART I Conceptual Foundations of Accounting Information Systems 27
CHAPTER 1 Accounting Information Systems: An Overview 28
CHAPTER 2 Overview of Transaction Processing and Enterprise Resource Planning Systems 56
CHAPTER 3 Systems Documentation Techniques 84
PART II Data Analytics 117
CHAPTER 4 Relational Databases 118
CHAPTER 5 Introduction to Data Analytics in Accounting 162
CHAPTER 6 Transforming Data 188
CHAPTER 7 Data Analysis and Presentation 214
PART III Control of Accounting Information Systems 247
CHAPTER 8 Fraud and Errors 248
CHAPTER 9 Computer Fraud and Abuse Techniques 282
CHAPTER 10 Control and Accounting Information Systems 322
CHAPTER 11 Controls for Information Security 360
CHAPTER 12 Confidentiality and Privacy Controls 394
CHAPTER 13 Processing Integrity and Availability Controls 422
PART IV Accounting Information Systems Applications 451
CHAPTER 14 The Revenue Cycle: Sales to Cash Collections 452
CHAPTER 15 The Expenditure Cycle: Purchasing to Cash Disbursements 494
CHAPTER 16 The Production Cycle 532
CHAPTER 17 The Human Resources Management and Payroll Cycle 562
CHAPTER 18 General Ledger and Reporting System 592
PART V The REA Data Model 625
CHAPTER 19 Database Design Using the REA Data Model 626
CHAPTER 20 Implementing an REA Model in a Relational Database 660
CHAPTER 21 Special Topics in REA Modeling 684
PART VI The Systems Development Process 717
CHAPTER 22 Introduction to Systems Development and Systems Analysis 718
CHAPTER 23 AIS Development Strategies 754
CHAPTER 24 Systems Design, Implementation, and Operation 784
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