The Information System - An Accountant's Perspective
AIS Topic 1: The Information System: An Accountant's Perspective
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Internal Information Flows
Horizontal Flows
Vertical Flows
External Information 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)
Transaction Processing System (TPS)
General Ledger / Financial Reporting System (GL/FRS)
Management Reporting System (MRS)
Management Information System (MIS)
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
Centralized data processing
Distributed data processing (DDP)
System Development and Maintenance
Database Administration
Network Administration
Outsourcing the IT Function

System Users
System Designers
System Auditor