Accounting information systems - Annotated Bibliography Example

Accounting Information Systems Annotated Bibliography Anandarajan, M., Anandarajan, A., &Srinivasan, C.A .Business Intelligence Techniques: A Perspective from Accounting and Finance.New York:Springer Science & Business Media. The authors and researchers of this book provide informative material in relation to accounting. The book general majors on the financial part of business in order to provide readers, researchers and any other interested stakeholders with mainly the kind of information that should be entered in an accounting information system. In their assertions, a company should have all kind of information that affects the finances of an organization. Accounting information systems should have this type of data in a single location as it mainly aids in facilitating record keeping, analysis, auditing and decision making activities according to the information provided by these researchers. In addition to this, any data entered on an accounting information system should be correct, complete and relevant for effective analysis of a company’s financial information. As such, accountants would be able to accurately use this type of information to prepare reports and accounting statements like trial balances, profit and loss accounts, depreciation schedules and accounts receivable among others. Elena, U.R., Raquel, P.E., & Clara, M.C. (2011).The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs.Journal of Digital Accounting Research, 11.Retrieved from http://rabida.uhu.es/dspace/handle/10272/5476 This journal provides accounting information concerning the ability a company to perform based on the kind of data, software used and the kind of people that use this data in order to make informed decisions. The researchers of this journal use empirical data from small business enterprises in order to determine how an organization performs based on information fed on an accounting information system. For example, the researchers highlight that managers and other users like analysts, auditors, investors and consultants rely on financial information, there is need to use high quality software in order to make informed decisions. Furthermore, software programs can be built to be able to uniquely satisfy a company’s needs based on various factors like company size, complexity or sensitivity of financial information. Generally, the journal highlights that accounting information system software enables users to access reliable information in an effective manner. Interested readers can use this journal to acquire knowledge on the performance measures of an information system. Geerts, G.L. (2011). A design science research methodology and its application to accounting information systems research. International Journal of Accounting Information Systems, 12(2), 142-151. Geert’s accounting journal generally provides the reader with accounting information the internal controls that are necessary for the efficient operation of an accounting information system. The research work is based on research methodologies giving interested users the importance of an organization having data mechanism controls. The journal asserts that well structured AIS internal controls should be able to protect customers’ and employees’ confidential information (Geerts, 2011). Examples of such confidential information include: salary information, social security numbers and credit card numbers among others. This means that a good internal control should not leak any employee’s salary or employment terms either to the public or work mates. In order to achieve this, the organizations’ AIS data can be encrypted or constantly monitored. Therefore, internal controls are the apparatus an organization’s accounting information system use to protect sensitive financial information or data. This journal is equally important for anybody who needs to know the importance of internal controls of AIS. Gelinas, U., Dull, R., & Wheeler, P. (2011). Accounting Information Systems. Boston: Cengage Learning. The authors of this book offer information on what an information accounting is. The book provides important information on some of the basic elements that constitute an accounting information system. The authors and researchers provide the reader with an interesting insight on the definition people and their importance in an accounting information system. The researchers assert that people are simply all the accounting information system users. They include all the professional parties that use or may be interested in using an organization’s AIS like business analysts, auditors, investors, accountants, managers, consultants and chief financial officers. Furthermore, properly designed AIS enable all the authorized users to get the same type of information whenever they need such information and simplify the ease at which information is access by interested parties when necessary according to information from this book. The general view of these authors is that effective AIS enable users to meet their needs and improve overall organization performance. Hall, J. (2012). Accounting Information Systems. Boston: Cengage Learning. Hall’s accounting information system book provides all the necessary information that reader may need concerning accounting information systems. In Hall’s book, Accounting Information Systems are mainly concerned with collecting, storing, processing and managing financial information mainly for the purposes of making business decisions. Furthermore, the book explains some of the basic functions performed by an accounting information system. For example, the book states that one function of AIS is to provide effective and efficient data collection and storage of a company’s financial activities. Another function outlined in this book is that it provides relevant information to interested parties. For example, analysts can use the supplied information to advice on the right path a business should take for economic development. Another function outlined in this book is that AIS ensures that internal controls are properly working. Since controls are concerned with data security, good accounting information systems must always check the reliability of such data protection mechanisms. Romney, M., Steinbart, P., Mula, J., McNamara, R., & Tonkin, T. (2012).Accounting Information Systems Australian Edition. NewYork City, NY: Pearson Higher Education AU. The material provided by researchers and authors of this book on accounting systems are equally important and in understanding the operation of accounting information systems. Instructions and procedures element of AIS is highlighted in this book. For example, procedures and instructions are defined as the processes through which information is collected, processed, retrieved or stored. The data collection, storage or retrieval methods can either be manual or automated according to this book. Furthermore, the authors in this book explain that effective AIS should be able to provide input screens for different system users that suit different type of data or information entered. This will ensure that the right information is entered and stored in appropriate locations for future use. The general view of these authors is that Instructions and procedures generally define sequence that should be followed when entering or storing data. The information from this book can be considered as descriptive and well researched. Wiley, C. (2013).What are Accounting Information Systems? Retrieved from http://www.accountingedu.org/accounting-information-systems.html. The information from this website provides an overview of accounting information systems. Wiley provides the definition accounting information systems, elements, functions and some of the applicable areas of AIS. The writer Wiley generally highlights each element of an accounting information system without really dwelling into the details. For example, Wiley defines an information technology structure as the hardware necessary for the operation of AIS like computers, servers, storage media and printers among others. There are no further explanations concerning this AIS element after definition. On the other hand, the writer provides some insights concerning the reliability of an accounting information system. For example, he explains that reliability can be identified in form of: confidentiality, privacy, security, availability and processing integrity. Further to this, information is provided on what exactly each form is. For example, privacy is concerned with disclosing personal information in appropriate manners. As such, this material can be used to provide a reader with a very fast way of understanding the composition of AIS. References Anandarajan, M., Anandarajan, A., &Srinivasan, C.A (2012).Business Intelligence Techniques: A Perspective from Accounting and Finance.New York:Springer Science & Business Media. Elena, U.R., Raquel, P.E., & Clara, M.C. (2011).The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs.Journal of Digital Accounting Research, 11.Retrieved from http://rabida.uhu.es/dspace/handle/10272/5476 Geerts, G.L. (2011). A design science research methodology and its application to accounting information systems research. International Journal of Accounting Information Systems, 12(2), 142-151. Gelinas, U., Dull, R., & Wheeler, P. (2011). Accounting Information Systems.Boston: Cengage Learning. Hall, J. (2012). Accounting Information Systems.Boston: Cengage Learning. Romney, M., Steinbart, P., Mula, J., McNamara, R., & Tonkin, T. (2012).Accounting Information Systems Australian Edition. NewYork City, NY: Pearson Higher Education AU. Wiley, C. (2013).What are Accounting Information Systems? Retrieved from http://www.accountingedu.org/accounting-information-systems.html. Read More