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2024 | Book

Information Systems in Accounting and Finance: An Overview Read chapter Read first chapter

Information Systems in Accounting and Finance

A European Perspective

Author: Tony Boczko

Publisher: Springer Nature Switzerland

Part of: Springer Professional "Wirtschaft+Technik" , Springer Professional "Wirtschaft"

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About this book

This textbook will offer an introductory insight into the nature, role, and context of accounting information systems. It will explore how companies integrate a range of technologies into their accounting information systems to assist in the management and control of organisational resources and the maximisation of shareholder wealth. This introductory text, aimed primarily at undergraduate students on specialist accounting-related academic programmes including degrees in Accounting and Accounting and Finance, explores the practical and technical aspects of accounting information systems and considers the social, political, and economic pressures that continue to shape the very nature of such accounting information systems with a practical user-orientated perspective. Each chapter will contain learning objectives, case studies, examples, references, further reading, self-review questions, questions and problems, alongside a glossary and appendix.

Table of Contents

Frontmatter

A Contextual Framework

Frontmatter
Chapter 1. Information Systems in Accounting and Finance: An Overview
Abstract
This chapter provides an introductory overview of information systems in accounting and finance. It considers issues related to the role of accounting information systems in the supporting of corporate operations and decision making processes, and the fulfilment of stewardship obligations and responsibilities.
Tony Boczko
Chapter 2. Systems Thinking
Abstract
This chapter explores a wide range of issues related to contemporary systems thinking and provides an introduction on how systems thinking has been, and indeed continues to be an increasingly important framework in understanding the increasingly dynamic and chaotic business world.
Tony Boczko
Chapter 3. Control—Management by Design
Abstract
The aim of this chapter is to explain the key features of control theory and explore how and why control (and control theory) has become fundamental to ensuring the efficient and effective use of corporate resources, facilitating cooperation in the achievement of corporate objectives/goals, minimising the impact of unpredictable disturbances on corporate activities, and ensuring the reliability and relevance of information – in particular accounting information.
Tony Boczko

Information Systems in Accounting and Finance

Frontmatter
Chapter 4. Accounting Information Systems and the Information Age
Abstract
This chapter considers the social, political, and economic impact of information and communication technology enabled innovations on corporate activities, services, and facilities, in particular accounting information systems. It also examines the increasing dependency of accounting information systems on information and communication technology enabled innovations and explores how and why the selected adoption of such information and communication technology enabled innovations has become fundamental to the future of contemporary capitalism.
Tony Boczko
Chapter 5. Networking: Creating Connections
Abstract
This chapter considers a range of issues related to soft-type networks, hard-type networks, and semi-soft-type networks, and explores the implications of such networks on corporate business information systems. It examines issues related to the development and control of alternative network architectures and topologies, and considers how information and communication technology, and the adoption of alternative network architectures and topologies have affected the computer-based processing of transaction data.
Tony Boczko
Chapter 6. Information Management and Data Processing
Abstract
Commencing with a brief review of the nature of data and data management this chapter explores a range of issues related to data processing, data storage, data flow analysis, and databases.
Tony Boczko
Chapter 7. Internal Control and Accounting Information Systems Security
Abstract
This chapter explores the socio-political issues associated with internal control and systems security, and the alternative types/forms of internal control procedures and processes a company may adopt to minimise systems risk and ensure the physical security of resources, data/information, and system networks. It also considers the ongoing reciprocal relationship between information and communication technologies on internal control and system security, and the problems and issues associated with information and communication-enabled business processes and procedures.
Tony Boczko

Transaction Processing Cycles

Frontmatter
Chapter 8. Accounting Information Systems: A Cyclical Perspective
Abstract
This chapter analyses the key features of contemporary transaction processing. It provides a contextual typology for the analysis and categorisation of contemporary transaction processing and, an analysis and extended discussion on how such a contextual typology can be used to both understand and control the increasingly complex and dynamic operations of such companies.
Tony Boczko
Chapter 9. Accounting Information Systems: Transaction Processing Cycles (I)
Abstract
This chapter analyses the key features and decision stages of the revenue cycle, and the expenditure cycle. It also provides an exploration of the key internal control requirements of each cycle, and the potential risks and threats associated with inappropriate internal control. It also provides a review of the impact of information and communication technology enabled innovations on the corporate revenue cycle, and the expenditure cycle.
Tony Boczko
Chapter 10. Accounting Information Systems: Transaction Processing Cycles (II)
Abstract
This chapter analyses the key features and decision stages of the the conversion cycle, and the management cycle. It also provides an exploration of the key internal control requirements of each cycle, and the potential risks and threats associated with inappropriate internal control. It also provides a review of the impact of information and communication technology enabled innovations on the conversion cycle, and the management cycle.
Tony Boczko
Chapter 11. Information Technology and the Virtual World
Abstract
This chapter considers the practical aspects of e-commerce, in particular the uses of e-commerce innovations and technologies and the problems and opportunities presented by the integration of eCommerce facilities into corporate accounting information systems. It also considers the regulatory issues related to the use of e-commerce, in general, and e-money in particular, and the potential problems associated with www based finance/commerce.
Tony Boczko

Risk, Security, and Accounting Information Systems Audit and Development

Frontmatter
Chapter 12. Risk Exposure, Fraud, Cyber Terrorism, and Computer Crime
Abstract
This chapter considers the alternative sources and types of risk a company may face, the issues and problems associated with minimizing the degree of risk exposure and the problems and conditions affecting corporate exposure to risk. It also considers the management of risk exposure, and in particular risk issues associated with fraud, cyber terrorism, and computer crime.
Tony Boczko
Chapter 13. Accounting Information Systems Audit
Abstract
This chapter explores the underpinning rationale of an audit—in particular accounting information systems audit and evaluates the role of the internal and external auditor. It also considers the key issues and problems associated with auditing computer-based corporate accounting information systems and explores a number of alternative approaches to auditing computer-based corporate accounting information systems including the use of computer-assisted audit techniques (CAATs).
Tony Boczko
Chapter 14. Accounting Information Systems Development
Abstract
This chapter examines the importance of accounting information systems development, in particular the need for a cohesive accounting information systems development strategy and the socio-economic problems associated with accounting information systems development. It also considers the political nature of accounting information systems development and, explores processes and problems associated with the key stages of the corporate accounting information system development life cycle.
Tony Boczko
Backmatter
Metadata
Title
Information Systems in Accounting and Finance
Author
Tony Boczko
Copyright Year
2024
Electronic ISBN
978-3-031-48586-2
Print ISBN
978-3-031-48585-5
DOI
https://doi.org/10.1007/978-3-031-48586-2