Core Concepts of Accounting Information Systems

Accounting Information systems (AIS) have become indispensable in the field, and this book provides clear guidance for students or professionals needing to get up to speed. Designed to suit a one-semester AIS course at the graduate, undergraduate, or community college level, Core Concepts of Accounting Information Systems explores AIS use and processes in the context of modern-day accounting. Coverage includes conceptual overviews of data analytics, accounting, and risk management, as well as detailed discussion of business processes, cybercrime, database design and more to provide a well-rounded introduction to AIS.

Case studies reinforce fundamental concepts using real-world scenarios that encourage critical thinking, while AIS-at-Work examples illustrate complex procedures or concepts in everyday workplace situations. Test Yourself questions allow students to gauge their level of understanding, while End of Chapter questions stimulate application of new skills through problems, cases, and discussion questions that facilitate classroom dialogue. Practical, current, relevant, and grounded in everyday application, this book is an invaluable resource for students of managerial accounting, tax accounting, and compliance.

Mark G. Simkin received his A.B. degree from Brandeis University and his M.B.A. and Ph.D. degrees from the University of California, Berkeley. Before assuming his present position of professor in the Department of Information Systems, University of Nevada, Professor Simkin taught in the Department of Decision Sciences at the University of Hawaii. He has also taught at California State University, Hayward, and the Japan America Institute of Decision Sciences, Honolulu; worked as a research analyst at the Institute of Business and Economic Research at the University of California, Berkeley; programmed computers at IBM's Industrial Development―Finance Headquarters in White Plains, New York; and acted as a computer consultant to business companies in California, Hawaii, and Nevada. Dr. Simkin is the author of more than 100 articles that have been published in journals such as Decision Sciences, JASA, The Journal of Accountancy, Communications of the ACM, Interfaces, The Review of Business and Economic Research, Decision Sciences Journal of Innovative Education, Information Systems Control Journal, and the ISACA Journal.

James L. "Jamey" Worrell received his B.S. (Accounting), M.Acc. (Information Systems), and Ph.D. (Management Information Systems) from Florida State University. He is a Certified Public Accountant (Florida), Certified Information Systems Auditor and Certified Internal Auditor. Before assuming his present position as Associate Professor in the Department of Accounting and Finance at the University of Alabama at Birmingham, Dr. Worrell spent over a decade in industry, serving as an auditor for the State of Florida, an IT auditor and information security consultant for PricewaterhouseCoopers, and Lead IT Internal Auditor for Raymond James Financial. A recipient of UAB's President's Award for Excellence in Teaching, Dr. Worrell has developed courses at the undergraduate and graduate levels in accounting information systems, internal auditing, IT governance, IT audit, and IT strategy/management. His research has been published in journals such as International Journal of Accounting Information Systems, Issues in Accounting Education, Information Technology and People, and Information Technology and Management.

Arline A. Savage received her B.Com., M.Com. (Accounting) and Ph.D. (Accounting) from the University of Port Elizabeth, South Africa. Before assuming her present position as Professor and Chair of the Department of Accounting and Finance at the University of Alabama at Birmingham, Dr. Savage was the Deloitte Faculty Fellow at the Orfalea College of Busines, California Polytechnic State University in San Lius Obispo. While on faculty at the Orfalea College of Business, Dr. Savage was awarded the Ernst & Young Leader in Ethics Award, the Fluor Corporation Excellence in Teaching Award, and the Ernst & Young Outstanding Educator Award. A Chartered Accountant in South Africa, Dr. Savage is a past-president of the Accounting Information Systems Educator Association, and served as the founding editor of AIS Educator Journal. Dr. Savage is the author of more than 40 articles published in journals such as Journal of Information Systems, Issues in Accounting Education, Journal of Accounting Education, and AIS Educator Journal.