会计信息系统

Part Ⅰ Conceptual Foundations of Accounting Information Systems CHAPTER 1 Accounting Information Systems: An Overview Introduction Systems, Data, and Iformation What Is and AIS？ Why Study Accounting Information Systems? The ROle of the AIS in the Value Chain Providing Information for Decision Making The AIS and Corporate Strategy CHAPTER 2 Overview of Business Processes Introduction Information Needs and Business Activities Business Cycles Transaction Processing: The Data Processing Cycle Role of the AIS

Part Ⅰ Conceptual Foundations of Accounting Information Systems CHAPTER 1 Accounting Information Systems: An Overview Introduction Systems, Data, and Iformation What Is and AIS？ Why Study Accounting Information Systems? The ROle of the AIS in the Value Chain Providing Information for Decision Making The AIS and Corporate Strategy CHAPTER 2 Overview of Business Processes Introduction Information Needs and Business Activities Business Cycles Transaction Processing: The Data Processing Cycle Role of the AIS CHAPTER 3 Systems Dvelopment and Documentation Techniques Introduction Data Flow Diagrams FlowchartsPart Ⅱ Control and Audit of Accounting Information Systms CHAPTER 4 Control and Accounting Information Systems Introduction Overview of Control Concepts Control Frameworks The Tnternal Environment Objective Setting Event Identification Risk Assessment and Risk Response Control Activities Information and Communication Monitoring CHAPTER 5 Information Systems Controls for Systems Reliability-Part Ⅰ: Information Security Introduction Three Fundamental Information Security Concepts Preventive Controls Detective Controls Corrective Controls CHAPTER 6 Infomation Systems Controls of Systems Reliability-Part 2: Confidentiality, Privacy, Processing Integrity, and Availability Introduction Confidentiality Privacy Processing Integrity ……Part Ⅲ Accounting Information Systems ApplicationPart Ⅳ The Systems Development Process

由美国著名会计学家罗姆尼和施泰因巴特教授合著的《会计信息系统》是美国经典的会计信息系统教材之一。该书面世以来，一直受到广大读者的关注和好评。该书系统全面地论述了会计信息系统的理论与实务，涵盖了会计信息系统领域最新、最前沿的研究成果，被公认为全面学习和掌握会计信息系统理论与实务的最佳教材之一，并被世界众多著名大学选用，具有深远的影响力。 该书经过多次修订，内容更加丰富翔实，框架体系日臻完善。共分五个部分：第一部分主要介绍会计信息系统的概述，涉及会计信息系统回顾、业务流程、系统开发方法等；第二部分主要介绍会计信息系统控制与审计，涉及计算机舞弊、会计信息系统控制、会计信息系统可靠性控制等；第三部分主要介绍会计信息系统应用，涉及收入循环、支出循环、生产循环、人力资源管理、总分类账与报告系统等：第四部分主要介绍REA数据模型，涉及REA模型数据库设计、REA模型执行及REA模型的专题等；第五部分主要介绍信息系统开发流程，涉及系统开发与分析、会计信息系统开发策略及信息系统设计、执行与应用等。 在改编过程中，为了更好地适应国内高校会计课程双语教学的需要，本着取其精华和不影响全书完整性的原则，我们删除了与我国会计信息系统实际情况差异较大的部分，以及国内会计信息系统教学中不涉及、很少涉及或重复的内容。 本书改编后保持了原书的构架与风格，内容精炼，篇幅适中，适合作为高等院校会计学专业或非会计学专业双语教学的重要教材。此外，本书还适合作为高等院校MPAcc、MBA和EMBA的教科书或参考书。