Accounting Information Systems: Understanding Business Processes, 4th Edition

ISBN: 9780730302476

Accounting Information Systems: Understanding Business Processes, 4th Edition details the important role of accounting and information systems in business. Accounting degrees require you to possess a firm understanding of accounting information systems and how they impact upon various core business processes, and this textbook explores the business processes that are central to many organisations. This text also covers the many issues associated with accounting information systems.


  • AIS in Focus highlights a range of AIS issues and profiles how real companies implement and utilise various AIS tools.
  • Self-study activities allow you to test your knowledge and understanding of the concepts presented in each chapter.
  • Auditing of accounting information systems updated in accordance with the current responsibilities of audit committees as required under the Australian Auditing Standards.
Brett Considine is a lecturer at The University of Melbourne, having previously been 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.

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.

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.

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.

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 within the industry.

Part 1 Systems fundamentals
1. Introduction

Part 2 Systems characteristics and considerations
2. Business processes
3. Database concepts I
4. Database concepts II
5. XBRL reporting
6. Systems documentation
7. Internal controls I
8. Internal controls II

Part 3 Systems in action
9. Transaction cycle — the revenue cycle
10. Transaction cycle — the expenditure cycle
11. Transaction cycle — the production cycle
12. Transaction cycle — the HR management and payroll cycle
13. Transaction cycle — the general ledger and financial reporting cycle
14. Systems development

Part 4 Systems issues
15. Auditing and governance of accounting information systems
16. Ethics and cybercrime

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E-Text: 9780730302506
Binder Ready Version: 9781118362570 – NO LONGER AVAILABLE
Textbook: 9780730302476 – NO LONGER AVAILABLE