CHAPTER 1

Introduction to Accounting Information Systems

David M. Shapiro

Overview of Accounting Information Systems

As duly noted in the New York Times approximately 100 years ago (Wildman 1916), accounting methods are designed and implemented not only to prevent and detect fraud and error but to make realistic the successful administration of big business. Accounting information systems (AISs) were and are essential for preparing external purpose financial statements such as those filed for analysis in the public domain with the U.S. Securities and Exchange Commission (SEC) and for preparing internal-use proprietary reports to empower managerial decision making. These two types of objectives are not met identically: The information needed and ...

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