000			03478cam a2200373 i 4500
001			21221729
003			OSt
005			20260604230748.0
008			190930s2021 nyu 001 0 eng
010			_a 2019029487
020			_a9781259969539 _q(paperback)
035			_a21221729
040			_aDLC _beng _cDLC _erda _dDLC
042			_apcc
050	0	0	_aHF5679 _b.R53 2021
082	0	0	_a657.0285 R.V.A 2021 _223
100	1		_aRichardson, Vernon J., _eauthor.
245	1	0	_aAccounting information systems / _cVernon J. Richardson, University of Arkansas, Xi'an Jiatong Liverpool University, C. Janie Chang, San Diego State University, Rodney Smith, California State University, Long Beach.
250			_aThird edition.
264		1	_aNew York, NY : _bMcGraw-Hill Education, _c[2021]
300			_axxix, 546 pages ; _c26 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
500			_aIncludes index.
520			_a"Whether accountants work in public accounting or in industry, they use a variety of technology tools. The International Federation of Accountants (IFAC) describes four roles for accountants with respect to information technology: (1) users of technology and information systems, (2) managers of users of technology and related information systems, (3) designers of information systems, and (4) evaluators of information systems. As users, managers, designers, and evaluators of technology and technology-driven business processes, accountants must understand the organization and how organizational processes generate information important to management. To ensure that processes and systems are documented-and to participate in improvements to processes and systems-accountants must be business analysts. This text aims to provide students with a variety of technology and business analysis concepts and skills. It is intended for use in the first Accounting Information Systems course at both the undergraduate and graduate levels. Ongoing changes in business technology-such as the move to Internet-based systems, Big Data and Data Analytics, software as a service, and mobile access to enterprise information, as well as increased security and control requirements-make technological skills more important than ever for accounting graduates. This text also aims to show how current changes in accounting and technology affect each of these roles. For example, the Sarbanes-Oxley Act affects financial reporting system controls, and XBRL changes system requirements and affects how companies develop and report financial information. We also consider the role of Big Data and Data Analytics and how they are used in financial accounting, managerial accounting, and auditing. Additionally, we consider both the COBIT and COSO frameworks to describe how organizations deal with risk management. In their roles as managers, designers, and evaluators, accountants must know how those frameworks affect their accounting and related information systems"-- _cProvided by publisher.
650		0	_aAccounting _xData processing.
650		0	_aInformation storage and retrieval systems _xAccounting.
700	1		_aChang, C. Janie, _eauthor.
700	1		_aSmith, Rodney _c(Business writer), _eauthor.
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK _n0
999			_c372 _d372