Talk:Accounting information system
|WikiProject Software / Computing||(Rated Start-class, Mid-importance)|
|WikiProject Business / Accounting||(Rated Start-class)|
Being an information system, an accounting information system must have a target system. It should be obvious that the target system for an accounting information systems consists of certain aspects of the business operations in an enterprise. Other (non-accounting) aspects of business operations are covered by various other information systems such as Human Resources Information System, Production Planning/Scheduling System, Strategic Planning System, and so on. The target system for an accounting information system therefore has to do with the aspects of business operations that have to do with accountability for the assets/liabilities of the enterprise, the determination of the results of operations that ultimately leads to the computation of comprehensive income, and the financial reporting aspects of business operations.
The objective of an accounting information system is to monitor and control the target system (aspects of business operations) in the same way that the objective of the information system in an automobile is to monitor and control the automobile. Just as the information system in the automobile senses the data in the automobile (and the driver) in order to either directly or through the actions of the driver control the behavior of the automobile, an accounting information system must help aid the people manning the business operations take actions to meet the operational business objectives --Gangolly 20:09, 26 Mar 2005 (UTC)Jagdish S. Gangolly
The purpose/function of an accounting information system is closely linked to the purpose of accounting itself. At the most fundamental level, the purpose of accounting is to provide information for economic decision making. As business events transpire, the accounting informaton system should collect and store data about all aspects of those events, particularly the financial aspects. Data should be stored at the most elemental level, with all aggregation and summarization being left to individual users. Given the virtually unlimited storage capabilities of modern day computer systems, the data stored in the "accounting" information system should not be limited to financial data. Non-financial data such as customer feedback, product quality ratings, and even images, audio, and video clips could potentially be stored. Most importantly, however, all data should be stored in a single integrated enterprise-wide repository. Such an enterprise-wide information system spanning departmental and functional lines is exactly what contemporary enterprise resource planning (ERP) systems such as SAP and Oracle provide.
Previous post by Dr. Uday Murthy 23:09, 3 August 2007 (UTC)
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The information added about implementing an AIS is based on 20 plus years of experience implementing successful systems and witnessing systems not being successfully implemented. In any case, the accountant, preferably a CPA (in the US) is involved in overseeing the project and those who have additional certifications in information technology may be the project manager. I was glad to see the addition of the sixth component in this article--internal control and security over the data. I have not seen this before and it is definitely a mandatory component of an effective AIS. —Preceding unsigned comment added by Sunisumner (talk • contribs) 15:43, 27 November 2010 (UTC)
How to effectively implement AIS has serious problems. It describes a waterfall process which has limited applicability. If the development time grows too large, the requirements stability decreases and it no longer becomes possible to do an effective implementation. Larger implementations should use iterative and incremental approaches to succeed.
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