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Accounting Information Systems 4e covers the four roles for accountants with respect to information technology: users of technology and information systems, managers of users of technology, designers of information systems, and evaluators of information systems. Accountants must understand the organization and how organizational processes generate information important to management. The focus of Accounting Information Systems 4e is on the accountant's role as a business analyst in solving business problems by database modeling, database design, and business process modeling. Unlike other texts that provide a broad survey of AIS related topics, this text concentrates on developing practical business analysis skills through real-world examples, problems, and projects. Whether you are developing a new course for AIS or incorporating AIS materials into your existing curriculum, Accounting Information Systems 4e will help your students develop the technological skills they need for their future careers. Cover Accounting Information Systems About the Authors Dedications Preface Main Features AIS 4e Content Updates Acknowledgments Brief Contents Contents Chapter 1: Accounting Information Systems and Firm Value Introduction Accountants as Business Analysts Definition of Accounting Information Systems A Simple Information System Attributes of Useful Information Data versus Information Discretionary versus Mandatory Information Role of Accountants in Accounting Information Systems Specific Accounting Roles Certifications in Accounting Information Systems The Value Chain and Accounting Information Systems AIS and Internal Business Processes Financial Reporting System Human Resource Management System AIS and External Business Processes The Supply Chain Customer Relationship Management Using AIS to Create a Cost Accounting System: An Example AIS and Value Creation AIS and Firm Profitability Summary Key Words Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 2: Data Analytics: Addressing Accounting ≠Questions with Data The Impact of Data Analytics on business and Accounting Impact of Data Analytics on Business Impact of Data Analytics on Accounting The Diversity of Accounting Data Enhances Accounting Analytics The Data Analytics Process: The AMPS Model The Cyclical, Recursive Nature of the AMPS Model Illustration of the AMPS Analytics Model: Predicting Inventory Needs The AMPS Model: Ask the Question The AMPS Model: Master the Data The AMPS Model: Perform the Analysis The AMPS Model: Share the Story Demonstration Labs (Illustrating the AMPS Model) Demonstration Lab 1: Descriptive Data Analytics: Accounts Receivable Aging Demonstration Lab 2: Diagnostic Data Analytics: Segregation of Duties Demonstration Lab 3: Predictive Data Analysis: Predicting Bankruptcy Demonstration Lab 4: Prescriptive Data Analytics: Estimating the Breakeven Point Summary Key Words Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 3: Data Analytics: Data Visualizations Data Visualizations Exploratory and Explanatory Data Visualizations Exploratory Data Visualizations Explanatory Data Visualizations Data Visualization Concepts Appropriate Visualizations for Categorical Data Charts Appropriate for Categorical Data Determining Appropriate Visualizations for Numerical Data Charts Appropriate for Numerical (Quantitative) Data Bar Charts and Line Charts to Visualize Numerical Data Visualizations Often Depend on User Preference Share the Story: Storytelling with Visualizations and Written Reports Executive Summary Full Report Summary Key Words Appendix A: A Review of Sample Charts and their Uses Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 4: Accountants as Business Analysts Changing Roles of Accountants in Business IMA Competency Framework CGMA Competency Framework IFAC Accountant Roles AICPA and NASBA CPA Evolution Business Process Documentation Definitions Purposes of Documentation Value of Business Models Types of Business Models Activity Models Business Process Modeling Notation Basic Building Blocks for BPMN Diagrams Example of a Business Process Diagram Identifying Participants in Business Process Diagrams Messages in BPMN Extended Building Blocks for BPMN Diagrams and Modeling Concepts Subprocesses and Repeating Activities Data Objects, Datastores, and Associations Rules for Connecting Symbols with Sequence Flows and Message Flows Steps to Prepare Business Process Models Review Exercise: Preparing a Basic BPMN Diagram Summary Key Words Appendix A: Flowcharting Appendix B: Data Flow Diagrams Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 5: Data Modeling Structure Models Unified Modeling Language Class Diagrams Building Blocks for UML Class Diagrams Best Practices in Preparing Class Diagrams UML Class Models for Relational Database Design Review Exercise: Preparing and Implementing a UML Class Diagram Decision Requirements and Business Rules Business Rules and Decision Tables Using Business Process Models and Business Rules to Implement Internal Controls Summary Key Words Appendix A: Entity-Relationship Diagrams Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 6: Relational Databases and Enterprise Systems Introduction Definitions for Databases Fundamentals of Relational Databases Entities and Attributes Keys and Relationships Basic Requirements of Tables Using Microsoft Access to Implement a Relational Database Introduction to Microsoft Access Steveís Styliní Sunglasses A Data Model and Attributes for Steveís Styliní Sunglassesí Sales Process Multiplicities in Steveís Styliní Sunglassesí Data Model Demonstration Lab 1: Using Access to Implement a Simple Database for Steveís Styliní Sunglasses Demonstration Lab 2: Creating a Form for Data Entry and Display Structured Query Language (SQL) Enterprise Systems Challenges of Enterprise System Implementation Enterprise Systems Computing in the Cloud Summary Key Words Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 7: Sales and Collections Business Process Sales and Collection Process Sunset Graphics Example Company Overview Sunset Graphicsí Sales and Collection Process Description Sunset Graphicsí Activity Models Basic Sales Activity Model Refining the Model to Show Collaboration Refining the Model to Consider Exceptions Basic Internet Sales Activity Model Planning and Implementing Sales and Collection Process Controls Application Controls Sunset Graphicsí Structure Models UML Class Model for Quotes UML Class Model for Adding Orders UML Class Model for Adding Cash Receipts UML Class Model for Adding Categorical Information UML Class Model for Supporting Relational Database Planning Sunset Graphicsí Relational Database Relational Database Planning for Attributes Create the Database and Define Tables Set Relationships Review Exercise: Baer Belly Bikinisí Sales to Retailers Summary Key Words Appendix A: Generic REA Model with Multiplicities for the Sales and Collection Process Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 8: Purchases and Payments Business Process Purchases and Payments Process Sunset Graphics Example Company Overview Sunset Graphicsí Purchases and Payments Process†Description Sunset Graphicsí Activity Models Basic Purchases Activity Model Refining the Model to Show Collaboration Refining the Model for Credit Card Payments Planning and Implementing Purchases and Payments Process Controls Sunset Graphicsí Structure Models Basic UML Class Diagram for Purchases and Payments Refining the UML Class Diagram for Purchases†and†Payments Sunset Graphicsí Relational Database Relational Database Planning for Attributes Creating the Database and Defining the Tables Review Exercise: Baer Belly Bikinisí Purchases Summary Key Words Appendix A: Generic REA Model with Multiplicities for the Purchases and Payments Process Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 9: Conversion Business Process Conversion Process Sunset Graphics Example Company Overview Sunset Graphicsí Conversion Process Description Sunset Graphicsí Activity Models Basic Conversion Activity Model Refining the Model Sunset Graphicsí Conversion Process Controls Sunset Graphicsí Structure Models Basic UML Class Diagram for Conversion Refining the UML Class Diagram for Sunsetís Conversion†Process Sunset Graphicsí Relational Database Relational Database Planning for Attributes Creating the Database and Defining the Tables Review Exercise: Baer Belly Bikinisí Swimwear†Production Summary Key Words Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 10: Integrated Project Integrated Project Options Project Planning Determine Business Requirements Prepare Activity Models Using BPMN Prepare Structure Diagram Import Data into Access, Create Efficient Tables, and Set Relationships Use Queries to Develop Financial Statement Information Summary Chapter 11: Accounting Information Systems and Internal Controls Introduction Ethics, The SarbanesñOxley Act of 2002, and Corporate Governance The Need for a Code of Ethics Corporate Governance as Addressed by SarbanesñOxley Control and Governance Frameworks Overview of Control Concepts Commonly Used Frameworks COSO Internal Control Framework COSO ERM Framework COBIT Framework Information Technology Infrastructure Library ISO 27000 Series Comparing Control/Governance Frameworks Summary Key Words Answers to Progress Checks Appendix: ERP Architecture and Control Issues Multiple Choice Questions Discussion Questions Problems Chapter 12: Cybersecurity and Computer Fraud Introduction Information Security and Systems Integrity Information Security Risks and Attacks Encryption and Authentication Cybersecurity Risk Management Framework by AICPA Computer Fraud and Abuse Computer Fraud Risk Assessment Computer Fraud Schemes Computer Fraud Prevention and Detection General Data Protection Regulation Vulnerability Assessment and Management Types of Vulnerabilities An Overall Framework for Vulnerability Assessment and†Management System Availability System and Organization Controls (SOC) Examinations Disaster Recovery Planning and Business Continuity Management Summary Key Words Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 13: Monitoring and Auditing AIS Introduction Computer Hardware and Software The Operating System Database Systems LANs and WANs Wireless Networks Computer-Assisted Audit Techniques Continuous Monitoring and Continuous Auditing Summary Key Words Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 14: Reporting Processes and eXtensible Business ≠Reporting Language (XBRL) Introduction Data Warehouses and Data Marts Business Intelligence Digital Dashboards Financial Reporting and XBRL How XBRL Works Using XBRL Tags to Display Financial Statements XBRL Assurance XBRL GL Summary Key Words Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 15: Emerging Technologies: Blockchain and AI Automation Blockchain A Brief History of Blockchain What Is Blockchain? When Is Blockchain Useful? How Does Blockchain Work? Popular Cryptocurrency Applications Types of Blockchain Platforms Using Blockchain Technology Blockchain Applications Blockchain Use Cases Current Challenges with Adopting Blockchain Technology The Impact of Blockchain on Audit and Assurance Getting Started with Blockchain Artificial Intelligence Introduction to Artificial Intelligence Assessing Performance AI Applications Important to Accounting Natural Language Processing Robotic Process Automation Summary Key Words Answers to Progress Checks Multiple Choice Questions Discussion Questions Chapter 16: The Balanced Scorecard, Business Model Canvas, and Business Value of Information Technology Balanced Scorecard Framework Learning and Growth Perspective Process Perspective Customer Perspective Financial Perspective Framework Integrating Strategy, Operations, and IT Investment Role of AIS/IT in a Balanced Scorecard Framework Using a Balanced Scorecard Management Process Role of AIS/IT in the Balanced Scorecard Management Process IT Governance Institute Val IT Framework Implementing Val IT Governance Business Model Canvas Elements of the Business Model Canvas Impact of Information Technology Similarities with Strategy Maps Summary Key Words Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems Chapter 17: Justifying and Planning IT Initiatives Using Project Management Techniques Large IT Projects Require Economic Justification The Business Case for IT Initiatives Assessing Business Requirements for IT Initiatives Estimating Benefits Estimating Costs Acquisition Costs Operating Costs Assessing Risks Developing the Value Proposition Test the Sensitivity of Estimates to Changes in Assumptions Prepare the Value Proposition The Systems Development Life Cycle The Waterfall Model and the Agile Model of Systems Development Effective Information Technology Planning Projects, Project Management, and Project Sponsors Challenges of IT Project Management Constraining Factors of IT Projects Scope Cost Time The 15-15 Rule Project Management Tools Summary Key Words Answers to Progress Checks Multiple Choice Questions Discussion Questions Problems GLOSSARY of models INDEX