Accounting Information Systems Australasian Edition eBook : 9781442546790

Accounting Information Systems Australasian Edition eBook

Romney, Marshall
 
Edition
 
1
ISBN
 
9781442546790
ISBN 10
 
1442546794
Published
 
13/09/2012
Published by
 
Pearson Australia
Pages
 
Format
 
 
Title type
eBook
$60.00
 
 
 
Description

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About the book: Accounting Information Systems first Australasian Edition offers up-to-date, comprehensive and student-friendly coverage of Accounting Information Systems in Australia, New Zealand and Asia. 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

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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

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. 
  •        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.
  • Learning and Teaching Tools
  • Instructor Solutions Manual – containing chapter summaries and questions that lecturers can use to ensure students comprehend the content in each section, plus suggested answers to questions in the text.
  • Instructor PowerPoints – with high-quality graphics, designed to help students notice and understand important relationships among concepts.
  • Computerised TestBank
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.  Recent publications include Auditor orientation, strategies, and tactics in audit negotiations; Fundamental factors for assessing controls: a semantic analysis; and Using computer technology as an aide to teaching large classes
 
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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