1. Accounting Information Systems: An Overview
Marshall B. Romney & Paul J. Steinbart
مارشال بی رامنی و پال جان استین بارت ترجمه دکتر سجادی
Chapter 1
Accounting Information Systems: An Overview
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2. Learning Objectives Distinguish between data and information.
Discuss the characteristics of useful information.
Explain how to determine the value of information.
Explain the decisions an organization makes and the information needed to make them.
Identify the information that passes between internal and external parties and an AIS.
Describe the major business processes present in most companies.
Explain what an accounting information system (AIS) is and describe its basic functions.
Discuss how an AIS can add value to an organization.
Explain how an AIS and corporate strategy affect each other.
Explain the role an AIS plays in a company’s value chain.
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3. Goal What Is a System? System
Process1
Process2
Goal
System
A set of two or more interrelated components interacting to achieve a goal
Goal Conflict تضاد اهداف
Occurs when components act in their own interest without regard for overall goal
Goal Congruence تناسب اهداف
Occurs when components acting in their own interest contribute toward overall goal
contribute شرکت کردن
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4. Data vs. Information Information
Data are facts that are recorded and stored.
Insufficient for decision making.
Information is processed data used in decision making.
Too much information however, will make it more, not less, difficult to make decisions. This is known as Information Overload.
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5. Value of Information ارزش اطلاعات
Benefits فواید
Costs هزینه ها
Reduce Uncertainty کاهش ابهام
Improve Decisions تصمیم گیری
Improve Planning برنامه ریزی
Improve Scheduling زمان بندی
Time & Resources زمان و منابع
Produce Information گردآوری-ذخیره سازی
Distribute Information پردازش-انتشار
Benefit $’s > Cost $’s
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6. What Makes Information Useful?
Necessary characteristics:
Relevant مربوط
“The capacity of information to make a difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm or correct prior expectations.”
Reliable قابل اطمینان
“The quality of information that assures that information is reasonably free from error and bias and faithfully represents what it purports to represent.”
Complete کامل
“The inclusion in reported information of everything material that is necessary for faithful representation of the relevant phenomena.”
Point out to students that these characteristics are from the SFAC #2 Quality of Accounting Information (maybe have them read it).
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7. What Makes Information Useful?
Timely به موقع بودن
“Having information available to a decision maker before it loses its capacity to influence decisions.”
Understandable قابل فهم بودن
“The quality of information that enables users to perceive its significance.”
Verifiable قابل رسیدگی
“The ability through consensus among measurers to ensure that information represents what it purports to represent or that the chosen method of measurement has been used without error or bias.”
Accessible در دسترس بودن
Available when needed (see Timely) and in a useful format (see Understandable).
Point out to students that these characteristics are from the SFAC #2 Quality of Accounting Information (maybe have them read it).
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8. Business Process Systems working toward organizational goals Revenue
درآمد
هزینه
تولید
منابع انسانی
مالی
Revenue
Expenditure
Production
Human Resources
Financing
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9. Business Process Cycles
Revenue
Expenditure
Production
Human Resources
Financing
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10. Business Transactions
Give–Get exchanges
Between two entities
Measured in economic terms
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11. Business Cycle Give–Get
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12. Accounting Information Systems
Collect, process, store, and report data and information
جمع آوری، تجزیه تحلیل، ذخیره سازی، گزارش
If Accounting = language of business
AIS = information providing vehicle
Accounting = AIS
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13. Components of an AIS اجزای
People using the system استفاده کننده ها
Procedures and Instructions روش، رویه،فرایند و آموزش
For collecting, processing, and storing data
Data داده ها
Software نرم افزار
Information Technology (IT) Infrastructure تکنولوژی فناوری اطلاعات
Computers, peripherals, networks, and so on
Internal Control and Security کنترلهای داخلی و حفاظت
Safeguard the system and its data
Peripherals جنبی
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14. AIS and Business Functions
Collect and store data about organizational: جمع آوری و ذخیره کردن داده ها
Activities, resources, and personnel
Transform data into information enabling انتقال اطلاعات به:
Management to: مدیریت Plan, execute, control, and evaluate
برنامه ریزی، اجرا، کنترل و ارزیابی
فعالیتها، منابع و کارکنان
Provide adequate control to safeguard تدابیر امنیتی
Assets and data
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15. AIS Value Add ارزش افزوده
افزایش دهنده کیفیت و کاهش هزینه ها
Improve Quality and Reduce Costs
افزایش کارایی، بازده
Improve Efficiency
تقسیم اطلاعات
Improve Sharing Knowledge
افزایش زنجیره ارزش
Improve Supply Chain
توسعه کنترل داخلی
Improve Internal Control
افزایش تصمیم گیری
Improve Decision Making
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16. Improve Decision Making
شناسایی موقعیت و عمل مورد نظر
Identify situations that require action.
فراهم آوردن راه حلهای مختلف
Provide alternative choices.
کاهش ابهامات
Reduce uncertainty.
فریند بازخور و تصمیمات آتی
Provide feedback on previous decisions.
فراهم کننده اطلاعات درست و به موقع
Provide accurate and timely information.
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17. Value Chain زنجیره ارزش
The set of activities a product or service moves along before as output it is sold to a customer
بالا بردن ارزش محصول یا خدمات پیش از فروش یا ارائه آن
At each activity the product or service gains value
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18. Value Chain—Primary Activities فعالیتهای اصلی
Inbound Logistics
Operations
Outbound Logistics
Marketing/Sales
Service
فعالیتهای
درون سازمانی
فعالیت عملیات تولیدی
فعالیت پشتیبانی برون سازمانی
بازاریابی و تبلیغات فروش
خدمات تعمیر و نگهداری پس از فروش
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19. Value Chain—Support Activities فعالیتهای پشتیبانی
Firm Infrastructure
Human Resources
Technology
Purchasing
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20. Value Chain
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21. کناب دکتر سجادی- صفحه 19

22. AIS and Corporate Strategy
IT Developments
Business Strategy
Organizational Culture
Organizations have limited resources, thus investments to AIS should have greatest impact on ROI.
Organizations need to understand:
IT developments
Business strategy
Organizational culture
Will effect and be effected by new AIS
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23. فناوری اطلاعات AIS فرهنگ سازمانی استراتژی شرکتها
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