Accounting Information Systems (GE) 作 / 譯 者 ： Marshall B. Romney,Pual John Steinbart,Scott L. Summers,David A. Wood I S B N - 13 ： 9781292353364 I S B N - 10 ： 1292353368 類 別： 會計資訊系統 版 次： 15 版 年 份： 2021 規 格： 843 頁 出 版 商： Pearson Education 內容簡介 Accounting Information Systems delivers the most unprecedented coverage of each major approach to teaching AIS, giving instructors the opportunity to reorder chapters and focus the material to suit their individual course needs. The 15th Edition, Global Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use AIS to add value to an organisation. Not only will students see how AIS has changed the role of an accountant, but they’ll also be prepared for a successful accounting career in public practice, industry, or government. New to This Edition: 1.NEW- A section on Data Analytics (Part II) updates discussion of relational databases not only as the basis for transaction processing systems, but also as one of the sources for Big Data and Analytics. It also discusses the Extract, Transfer, and Load (ETL) process and various data analytic techniques. 1.UPDATED- Discussion of encryption includes blockchain technology. 2.UPDATED- Commentary on privacy includes the European Union's General Data Privacy Regulation (GDPR). 3.UPDATED- Coverage of auditing has been moved to a web-only appendix as most of this material is covered in other courses. 目錄 PART I: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS Ch 1 Accounting Information Systems: An Overview Ch 2 Overview of Transaction Processing and Enterprise Resource Planning Systems Ch 3 Systems Documentation Techniques PART II: DATA ANALYTICS Ch 4 Relational Databases Ch 5 Introduction to Data Analytics in Accounting Ch 6 Transforming Data Ch 7 Data Analysis and Presentation PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS Ch 8 Fraud and Errors Ch 9 Computer Fraud and Abuse Techniques Ch10 Control and Accounting Information Systems Ch11 Controls for Information Security Ch12 Confidentiality and Privacy Controls Ch13 Processing Integrity and Availability Controls PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS Ch14 The Revenue Cycle: Sales to Cash Collections Ch15 The Expenditure Cycle: Purchasing to Cash Disbursements Ch16 The Production Cycle Ch17 The Human Resources Management and Payroll Cycle Ch18 General Ledger and Reporting System PART V: THE REA DATA MODEL Ch19 Database Design Using the REA Data Model Ch20 Implementing an REA Model in a Relational Database Ch21 Special Topics in REA Modeling PART VI: THE SYSTEMS DEVELOPMENT PROCESS Ch22 Introduction to Systems Development and Systems Analysis Ch23 AIS Development Strategies Ch24 Systems Design, Impl