November 2022
Intermediate to advanced
386 pages
16h 55m
English
book
The Routledge Handbook of Accounting Information Systems, 2nd Edition
by Erik Strauss, Martin Quinn
Content preview from The Routledge Handbook of Accounting Information Systems, 2nd Edition
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4 DEVELOPING INFORMATION SYSTEMS FOR THE CONTEMPORARY ACCOUNTING PROFESSION Challenges and recommendations
Andrea Crean and Noel Carroll
Accounting information systems
Accounting information systems (AIS) has been well documented in the literature (e.g. Gordon & Miller, 1992; Moscove et al., 1998; Rom & Rohde, 2007; Hall, 2012) and defined in numerous ways, all sharing many commonalities – see also Chapter 2. AIS can be defined as a specialised subset of an organisational information system that accumulates, classifies, processes, analyses, and communicates relevant financial transaction information to internal and external parties and supports management in decision-making tasks. AIS are designed to facilitate ...
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