Description

For courses in Accounting Information Systems.

Navigate the crossroads of accounting and IT.

It is designed to assist students’ journey as they explore the crossroads of accounting and IT—the very place where they’ll learn how to gain a competitive edge in the accounting field. To help them on their journey, this text presents information on how to develop communication, leadership, strategic and critical thinking, a customer focus, an interpretation of converging information, and technological skills.

Features

Follow a student-centered learning approach : Constructivist Pedagogy. The questions, examples, illustrations, and assignments in this text are all designed to construct deeper meaning and a memorable sense of discovery as students move through the material.

Map the material to your course : Modular Text Design. Instructors can customize this text to fit the needs of their course by selecting modules and presenting them in the order they choose.

See the concepts in action : Real Company Examples. In order to help students connect with the theory and material, this text presents real company examples.

Make the call : It’s Your Call Sections. To help students prepare for the CPA Exam, these sections offer students the opportunity to practice writing sections that are similar to those found on the CPA Exam.

Explore the software : Tech In Practice. Bridging the gap between academia and business world, this feature helps students practice using software that they’ll likely find in the real world.

New to this Edition

Business process mapping has been entirely overhauled to focus on flowcharts as the process mapping tool preferred by accounting professionals. The new Business Process Modeling and Notation (BPMN) 2.0 is also presented in Chapters 4 and 5 because it is the business process mapping notation preferred in business to meet the simplicity requested by accounting professionals while providing more technical detail than flowcharts to meet the needs of IT professionals.
Coverage of business process mapping using data flow diagrams (DFDs) are moved to Chapter Extensions 4 and 5, available online at www.pearsonhighered.com/kay.
Chapter 6, Enterprise Information Systems, has been updated to include the portion of the enterprise system that is increasingly, in the cloud, with a new section on cloud computing.
Chapter 8, Accounting and Sustainability Intelligence, keeps you at the forefront of sustainability and how it affects your accounting system. Chapter 8 is updated to include coverage of integrated reporting that merges traditional financial reporting and sustainability reporting. Novo Nordisk’s Integrated Report appears in Chapter Extension 8 (available at www.pearsonhighered.com/kay) so you can learn from a leader in integrating reporting on financial, social, and environmental performance.
Cybersecurity, Chapter 11, includes a new chapter extension with two leading IT control frameworks–ISO 27k IT controls and COBIT.
Each chapter has updated assignments prepared by Ali Ovlia.
The latest emerging trends and technologies, such as mobile technology and robotics, are covered in online Chapter 15, to keep you up to date on technologies impacting accounting.

Table of Contents

• PART I. ENTERPRISE ACCOUNTING SYSTEMS: PEOPLE, PROCESSES, AND TECHNOLOGY
• 1. Accounting System Insights
• 2. Accounting Databases
• 3. Accounting Interface: Database Forms, Queries, and Reports
• 4. Accounting Systems and Business Processes
• 5. Business Processes: Purchasing, Sales, and Payroll Cycles
• 6. Integrated Enterprise Systems and Cloud Computing
• PART II. ACCOUNTING AND INTELLIGENCE SYSTEMS
• 7. Accounting and Business Intelligence
• 8. Accounting and Sustainability Intelligence
• 9. XBRL: Intelligent Business Reporting
• PART III. SECURITY, CONTROLS, AND RISK
• 10. Fraud and Internal Control
• 11. Cybersecurity
• 12. The Risk Intelligent Enterprise: Enterprise Risk Management
• PART IV. DESIGNING AND DEVELOPING ACCOUNTING SYSTEMS
• 13. Accounting System Development
• 14. Database Design: ERD, REA, and SQL