The Information System - An Accountant's Perspective

Topic 1:The Information System: An Accountant's Perspective
Information Environment
Internal Information Flows
External Information Flows
Fundamental Objectives
Information System
General Model
Characteristics of Useful Information
Information Technology
Horizontal Flows
Vertical Flows
To support the firm's day-to-day operation
To support management decision making
To support the stewardship function of management
Accounting Information System (AIS)
Management Information System (MIS)
Transaction Processing System (TPS)
General Ledger / Financial Reporting System (GL/FRS)
Management Reporting System (MRS)
Financial Management Systems
Marketing Systems
Distribution Systems
Human Resource Systems
Data Sourse
Data Collection
Data Processing
Database Management
Information Generation
Feedback
Relevance
Timeliness
Accurancy
Completeness
Summarization
Data Processing
System Development and Maintenance
Database Administration
Network Administration
Outsourcing the IT Function
Centralized data processing
Distributed data processing (DDP)
Role of Accountants in AIS
System Users
System Designers
System Auditor
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