Accounting Information Systems, Australasian edition : 9781442542594

Accounting Information Systems, Australasian edition

Romney, Marshall et al
Published by
Pearson Australia
In stock
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Accounting Information Systems has been extensively revised and updated to incorporate local laws, standards and business practices. The text has a new and flexible structure developed especially for Australasian AIS courses, while also retaining the features that make the US edition easy to use.
Important concepts such as systems cycles, controls, auditing, fraud and cybercrime, ethics and the REA data model are brought to life by a wide variety of Australasian case studies and examples.
With a learning and teaching resource package second to none, this is the perfect resource for one-semester undergraduate and graduate courses in Accounting Information Systems.
Table of contents
  • Part 1 Foundations of Accounting Information Systems
  • Chapter 1 Accounting Information Systems: Theoretical Foundation and Overview
  • Chapter 2 Fundamentals of Business Processes and Transaction Processing
  • Chapter 3 Systems Development and Documentation Techniques
  • Chapter 4 Files, Database Systems and Relational Databases
  • Chapter 5 Controls in Accounting Information Systems
  • Chapter 6 AIS Development Strategies
  • Part 2 Accounting Information Systems Cycles
  • Chapter 7 Revenue Cycle: Sales to Cash Collections
  • Chapter 8 Expenditure Cycle: Purchasing to Cash Payments
  • Chapter 9 Human Resources Management Cycle
  • Chapter 10 Production Cycle
  • Chapter 11 General Ledger and Reporting Cycle
  • Part 3 Fraud, Controls and Audit in Accounting Information Systems
  • Chapter 12 Fraud: Prevalence, Prevention and Detection in Accounting Information Systems
  • Chapter 13 Cybercrime: Computer Attack and Abuse Techniques
  • Chapter 14 Information Systems Controls for System Reliability - Part 1: Information Security
  • Chapter 15 Information Systems Controls for System Reliability - Part 2: Confidentiality and Privacy
  • Chapter 16 Information Systems Controls for System Reliability - Part 3: Processing Integrity and Availability
  • Chapter 17 Transaction Cycles: Threats and Control Procedures
  • Chapter 18 Auditing Computer-Based Information Systems
  • Part 4 System Development Life Cycle Process
  • Chapter 19 Systems Development and Analysis
  • Chapter 20 System Design, Implementation, and Operation
  • Part 5 REA Data Model
  • Chapter 21 Database Design using the REA Model
  • Chapter 22 Implementing an REA Model in a Relational Database
  • Chapter 23 Special Topics in REA Modelling
Click here to access the Detailed Table of Contents (510 Kb)
Features & benefits
An easy transition for users of the US edition to the Australian edition, by referring to the correlation table in the preface.
Flexible structure – The text is broken into discrete Parts. Instructors can tailor the text to their requirements by selecting the Parts that suit the focus of their course.
Part I provides the foundations of AIS, and can be used as a standalone course for non-accounting students or managers or can be combined with any of Parts II to V. For a course that emphasises controls in accounting systems and students have not been exposed to transactions cycles in detail, Part I can be combined with Parts II and III. A course which emphasises design of information systems would combine Parts I, II and IV with Part V if a database design component is required.
Comprehensive coverage, current examples, up-to-date content. For example
       1.    Extensive coverage of both fraud and cybercrime over two chapters because of their impact on information systems, organisations and society today.
       2.    Detailed discussion of internal control frameworks: COSO, COSO-ERM, and COBIT.
       3.    Up-to-date discussion of information security countermeasures.
       4.    Ethics coverage, including an overview of ethical issues in accounting and information systems, and a Stakeholder Analysis Framework to use when making an ethical judgement.
              All relevant chapters include an ‘Ethical issue’ for students to assess.
Features to facilitate learning:
  • Integrated Case Studies bring the concepts to life. In each chapter key concepts and business issues are introduced through a case study.
  • AIS in the real world – Focus boxes and real-world examples throughout the text help students understand how companies are using the latest IT developments to improve their Accounting Information Systems.
  • Extensive End of Chapter material assists students to review and consolidate their understanding of the concepts. This includes Quizzes, Ethical Issues, Discussion Questions and Problems.  Detailed answers to the quizzes assist learning.
  • Hands-on spreadsheet exercises in many chapters help students to hone their computer skills.
  • Numerous problems in every chapter provide opportunities for students to develop mastery of key concepts. These have been selected from journals and various professional examinations, including the CPA, CMA, CIA, and SMAC exams
Author biography
About the Australian authors
Dr Joseph Mula is a senior lecturer at USQ Toowoomba, he has over 34 years experience in teaching, his research interests include Environment-Economic Policy Analysis, Carbon Cycle & Accounting, Sustainable Business Systems, Forensic Accounting & Fraud Investigations, Education Technology, Management Accounting, and Information Systems.  He is a member of the Academic Board at USQ and a fellow of the CPAA, also a member of AFAANZ and ANZAAM.  He has previously written books, book chapters and research articles so is widely published.  Eg Chui, J., Tong, C., and Mula, J. M. (2009). “An analysis-form of soft systems methodology for information systems maintenance”. Chapter in Carter-Steel, A. Hakim, L. (eds), Information Systems Research: Public and Private Sector Application, IGI Global, Hershey PA.
Ray McNamara is an Associate Professor at Bond University in the Faculty of Business, Technology and Sustainable Development.  His expertise is specifically in equity valuation; prediction of earnings; audit risk assessment; and internal control evaluation.  
Trevor Tonkin is a Teaching Fellow at Melbourne University.  He has also worked in public accounting practice and acted in a consulting capacity on a number of projects with industry. Trevor is a member of CPA Australia, the Accounting and Finance Association of Australia and New Zealand, the AFAANZ Accounting Education Special Interest Group, and the International Society for the Scholarship of Teaching & Learning.  Trevor has an interest in using innovative approaches in his teaching, in particular the use of video and multimedia technology. His teaching involves a particular emphasis on 'real-world' application within the business and professional environment to encourage an enhanced understanding of the role of accounting in business. This focus on teaching and learning and his desire to assist students to gain generic skills was acknowledged in the Swinburne Teaching Excellence Awards in both 1999 and 2003.
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