Mind Map Gallery The Information System - An Accountant's Perspective
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AIS Topic 1: The Information System: An Accountant's Perspective
Topic 1:The Information System: An Accountant's Perspective
Information Environment
Internal Information Flows
Horizontal Flows
Vertical Flows
External Information Flows
Fundamental Objectives
To support the firm's day-to-day operation
To support management decision making
To support the stewardship function of management
Information System
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
General Model
Data Sourse
Data Collection
Data Processing
Database Management
Information Generation
Feedback
Characteristics of Useful Information
Relevance
Timeliness
Accurancy
Completeness
Summarization
Information Technology
Centralized data processing
Distributed data processing (DDP)
System Development and Maintenance
Database Administration
Network Administration
Outsourcing the IT Function
Role of Accountants in AIS
System Users
System Designers
System Auditor