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Accounting Information Systems: Understanding Business Processes, 4th Edition


Accounting Information Systems: understanding business processes is the fourth edition of the leading Australian and New Zealand textbook available to students who are required to study a subject on accounting information systems. A well-established and widely used textbook, the new edition continues to detail the important role of accounting and information systems in business. As students of accounting are required to possess a firm understanding of accounting information systems and how they impact upon various core business processes, the text explores the business processes that are central to many organisations and explains the many issues associated with accounting information systems.

New to the fourth edition

  • New chapter on eXtensible Business Reporting Language (XBRL), which is a language for the electronic communication of business and financial data that is revolutionising business reporting around the world.
  • The five transaction cycle chapters contain an integrated case study — AB Hi-Fi — extending across all five chapters.
  • Thoroughly rewritten chapter 15, Ethics and cybercrime, considers the issues of ethics associated with accounting information systems, and the importance of managing internal controls to remove the risk of fraudulent activity and cybercrime.
  • Expanded coverage on internal controls relating to corporate and ITgovernance.

Wiley wishes you every success with your accounting studies.

Brett Considine’s most recent academic role was as a Lecturer in what is now known as the Department of Accounting and Corporate Governance at Macquarie University. At Macquarie, he coordinated and taught units at the undergraduate and postgraduate levels in areas that included introductory financial accounting, auditing and accounting information systems. He completed a Bachelor of Commerce degree (with Honours) at Melbourne University in 1999, with a specialisation in Accounting and Accounting Information Systems. He has also been a Senior Tutor at The University of Melbourne, teaching in the areas of accounting information systems and introductory accounting. Brett has also enjoyed an involvement with a number of the Residential Colleges affiliated with The University of Melbourne, including Trinity, Ormond, Queen’s, Newman and International House. Additionally, Brett has completed a Graduate Diploma in Education (Secondary) at Australian Catholic University, has some secondary school teaching experience and, in a touch of diversity, has experience in the media
as a broadcaster.

Dr Alison Parkes is a Senior Lecturer in the Department of Accounting at the University of Melbourne. She spent the first decade of her career as a CPA, and then moved to more systems-focused areas, ultimately spending seven years as a senior project manager leading multidisciplinary teams to implement large-scale financial systems. Alison holds a Bachelor of Commerce (Accounting) from the University of Wollongong, a Masters (Honours) in Business Systems from Massey University, New Zealand, and a PhD in Business Information Systems from the University Of Melbourne. She teaches accounting information systems in the graduate school of the Business and Economics faculty at the University of Melbourne, and has been awarded several dean’s certificates of teaching excellence for her work in this subject. Her research has been published in numerous conferences and journals, it explores various forms of human computer interactions with a particular interest in the performance implications and behavioural consequences of technology design choices.

Dr Karin Olesen is a Senior Lecturer in the Department of Accounting at AUT University. She holds a Bachelor of Commerce in Accounting and Finance, a Masters with First Class Honours and a PhD in Information Systems. She has over 20 years’ experience in teaching at AUT and University of Auckland in the Information Systems and Operations Management Department across a diverse range of subjects, including accounting information systems, introductory accounting, advanced financial reporting, financial modelling, knowledge management systems and digital media production at the undergraduate and postgraduate levels. The first part of Karin’s career was spent in company and chartered accounting as a financial accountant involved in business planning, budgeting, financial reporting, implementation of accounting systems and taxation preparation for multiple organisations.

Dr Yvette Blount is a Lecturer in the Department of Accounting and Corporate Governance at Macquarie University. She worked in the IT and Banking industries for 20 years prior to embarking on an academic career. Yvette has a Bachelor of Business (MIS), MBA (Professional
Accounting) and a PhD in Information Systems. Yvette has taught accounting information systems and information systems for management in undergraduate and postgraduate programs in accounting and business information systems programs at Macquarie University. Her research interests include the implications of information systems for employee management, technology and flexible work practices, in particular telework (telecommuting) and the role of technologies in learning and teaching. Her research has been published in a number of information systems conferences and journals.

Derek Speer holds both a Bachelor of Commerce and a Master of Commerce in Accounting with equivalent First Class Honours from the University of Auckland. He was a lecturer in the Department of Accounting and Finance at the University of Auckland where he taught principally in Accounting Information Systems and Management Accounting. Prior to commencing his academic career 24 years ago, he held a number of posts in industry. His past research interests include public sector reform, accounting information systems, accounting education and the history of accounting information systems.


Part 1 Systems fundamentals 1

CHAPTER 1 Introduction 3

Part 2 Systems characteristics and considerations 39

CHAPTER 2 Business processes 41

CHAPTER 3 Database concepts I 101

CHAPTER 4 Database concepts II 139

CHAPTER 5 XBRL reporting 199

CHAPTER 6 Systems documentation 229

CHAPTER 7 Internal controls I 289

CHAPTER 8 Internal controls II 333

Part 3 Systems in action 393

CHAPTER 9 Transaction cycle — the revenue cycle 397

CHAPTER 10 Transaction cycle — the expenditure cycle 443

CHAPTER 11 Transaction cycle — the production cycle 491

CHAPTER 12 Transaction cycle — the HR management and payroll cycle 539

CHAPTER 13 Transaction cycle — the general ledger and financial reporting cycle 579

CHAPTER 14 Systems development 629

Part 4 Systems issues 627

CHAPTER 15 Auditing and governance of accounting information systems 679

CHAPTER 16 Ethics and cybercrime 715

Glossary 743

Index 751