Essays on Accounting Information System

Introduction

The accounting information system involves the collection, storage, and processing of data concerning financial accounting that is applied by the decision makers (Hall, 2012). Therefore, an accounting information system is computerized to track the accounting operations in conjunction with the resources of the computer. Consequently, the statistical report is used by the management internally and externally by the interested people such as the investors, tax authorities, and creditors. It combines the traditional accounting practices like the Generally Accepted Accounting Principles and the resources of the current information technology. The AIS is composed of six elements as follows: people who ...

Introduction

In the industrial era competition, several key concepts have become obsolete. Therefore, the environmental determinants of the accounting information should have new capabilities to win the competition. The national information technology infrastructure and the accounting information as a management of the financial resources should be in place for the smooth running of the national economy. This is to provide efficient operation of the firm with sufficient information in real time. However, it is not a simple concept that can be changed from the computerized accounting to AIS because it is a representative concept of the accounting reform and developments. ...

Information Technology Infrastructure

Information Technology Infrastructure

Introduction

Information technology infrastructure is a combination of network, hardware, software, facilities and other services that are required to manage, control, and deliver the operations of information technology. It is comprised of computer systems, networks, software applications, data storage, servers, and other components. It helps to manage the internal business operations of any organization. Information technology infrastructure consists of different hardware like computers, printers, routers, hubs, scanners, data centers, and others. The management of different software’s like enterprise resources planning (ERP), Oracle, customer’s relationship management (CRM), and others is involved in it. It is divided ...

Abstract Internal controls form an important part of the process of protecting an organization’s resources. They directly affect the allocation and use of an organization’s resources and therefore ultimately impact on the overall performance of an organization. One of the resources useful in an organization is information, and this paper seeks to explain the relationship that exists between the process of information system development and the internal control function of an organization.

The relationship between internal control and the systems development process

Internal control forms an essential part of accounting. It is one of the benchmark processes upon which the success of the accounting function and ...