Additional Information
Book Details
Abstract
For undergraduate and graduate courses in Accounting Information Systems (AIS).
A market-leading text with the most comprehensive, flexible coverage of AIS available
Accounting Information Systems delivers the most comprehensive and flexible coverage of each major approach to teaching AIS, giving instructors the opportunity to reorder chapters and focus the material to suit their individual course needs. The 14th Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use the AIS to add value to an organization. Not only will students see how AIS has changed the role of an accountant, but they’ll also be prepared for a successful accounting career in public practice, industry, or government.
Table of Contents
| Section Title | Page | Action | Price |
|---|---|---|---|
| Cover | Cover | ||
| Title Page | 3 | ||
| Copyright Page | 4 | ||
| Brief Contents | 5 | ||
| Contents | 7 | ||
| Preface | 19 | ||
| Acknowledgments | 24 | ||
| Part I: Conceptual Foundations of Accounting Information Systems | 27 | ||
| Chapter 1: Accounting Information Systems: An Overview | 28 | ||
| Introduction | 29 | ||
| Information Needs and Business Processes | 30 | ||
| Information Needs | 31 | ||
| Business Processes | 32 | ||
| Accounting Information Systems | 36 | ||
| How an AIS Can Add Value to an Organization | 37 | ||
| The AIS and Corporate Strategy | 39 | ||
| The Role of the AIS in the Value Chain | 39 | ||
| Summary and Case Conclusion | 41 | ||
| Key Terms | 42 | ||
| AIS in Action: Chapter Quiz | 42 | ||
| Discussion Questions | 43 | ||
| Problems | 44 | ||
| Case 1-1: Ackoff’s Management Misinformation Systems | 47 | ||
| AIS in Action Solutions: Quiz Key | 48 | ||
| Chapter 2: Overview of Transaction Processing and Enterprise Resource Planning Systems | 50 | ||
| Introduction | 51 | ||
| Transaction Processing: The Data Processing Cycle | 52 | ||
| Data Input | 52 | ||
| Data Storage | 53 | ||
| Data Processing | 59 | ||
| Information Output | 59 | ||
| Enterprise Resource Planning (ERP) Systems | 61 | ||
| Summary and Case Conclusion | 64 | ||
| Key Terms | 64 | ||
| AIS in Action: Chapter Quiz | 64 | ||
| Discussion Questions | 65 | ||
| Problems | 66 | ||
| Case 2-1: Bar Harbor Blueberry Farm | 72 | ||
| AIS in Action Solutions: Quiz Key | 73 | ||
| Chapter 3: Systems Documentation Techniques | 76 | ||
| Introduction | 77 | ||
| Data Flow Diagrams | 78 | ||
| Subdividing the DFD | 80 | ||
| Flowcharts | 84 | ||
| Types of Flowcharts | 84 | ||
| Program Flowcharts | 89 | ||
| Business Process Diagrams | 89 | ||
| Summary and Case Conclusion | 91 | ||
| Key Terms | 92 | ||
| AIS in Action: Chapter Quiz | 92 | ||
| Comprehensive Problem | 93 | ||
| Discussion Questions | 93 | ||
| Problems | 94 | ||
| Case 3-1: Dub 5 | 101 | ||
| AIS in Action Solutions: Quiz Key | 102 | ||
| Comprehensive Problem Solution | 104 | ||
| Chapter 4: Relational Databases | 110 | ||
| Introduction | 110 | ||
| Databases and Files | 111 | ||
| Using Data Warehouses for Business Intelligence | 112 | ||
| The Advantages of Database Systems | 113 | ||
| The Importance of Good Data | 113 | ||
| Database Systems | 114 | ||
| Logical and Physical Views of Data | 114 | ||
| Schemas | 114 | ||
| The Data Dictionary | 116 | ||
| DBMS Languages | 116 | ||
| Relational Databases | 116 | ||
| Types of Attributes | 116 | ||
| Designing a Relational Database for S&S, Inc. | 118 | ||
| Basic Requirements of a Relational Database | 120 | ||
| Two Approaches to Database Design | 121 | ||
| Creating Relational Database Queries | 121 | ||
| Query 1 | 123 | ||
| Query 2 | 125 | ||
| Query 3 | 126 | ||
| Query 4 | 126 | ||
| Query 5 | 128 | ||
| Database Systems and the Future of Accounting | 128 | ||
| Summary and Case Conclusion | 129 | ||
| Key Terms | 130 | ||
| AIS in Action: Chapter Quiz | 130 | ||
| Comprehensive Problem | 131 | ||
| Discussion Questions | 132 | ||
| Problems | 132 | ||
| Case 4-1: Research Project | 139 | ||
| AIS in Action Solutions: Quiz Key | 140 | ||
| Comprehensive Problem Solution | 141 | ||
| Appendix: Data Normalization | 144 | ||
| Summary | 147 | ||
| Second Normalization Example | 147 | ||
| Part II: Control and Audit of Accounting Information Systems | 151 | ||
| Chapter 5: Fraud | 152 | ||
| Introduction | 153 | ||
| AIS Threats | 154 | ||
| Introduction to Fraud | 156 | ||
| Misappropriation of Assets | 157 | ||
| Fraudulent Financial Reporting | 158 | ||
| SAS No. 99 (AU-C Section 240): The Auditor’s Responsibility to Detect Fraud | 159 | ||
| Who Perpetrates Fraud and Why | 159 | ||
| The Fraud Triangle | 160 | ||
| Computer Fraud | 164 | ||
| The Rise in Computer Fraud | 164 | ||
| Computer Fraud Classifications | 166 | ||
| Preventing and Detecting Fraud and Abuse | 168 | ||
| Summary and Case Conclusion | 169 | ||
| Key Terms | 170 | ||
| AIS in Action: Chapter Quiz | 170 | ||
| Discussion Questions | 171 | ||
| Problems | 172 | ||
| Case 5-1: David L. Miller: Portrait of a White-Collar Criminal | 176 | ||
| Case 5-2: Heirloom Photo Plans | 178 | ||
| AIS in Action Solutions: Quiz Key | 179 | ||
| Chapter 6: Computer Fraud and Abuse Techniques | 182 | ||
| Introduction | 182 | ||
| Computer Attacks and Abuse | 183 | ||
| Social Engineering | 191 | ||
| Malware | 196 | ||
| Summary and Case Conclusion | 205 | ||
| Key Terms | 206 | ||
| AIS in Action: Chapter Quiz | 207 | ||
| Discussion Questions | 208 | ||
| Problems | 208 | ||
| Case 6-1: Shadowcrew | 218 | ||
| AIS in Action Solutions: Quiz Key | 219 | ||
| Chapter 7: Control and Accounting Information Systems | 222 | ||
| Introduction | 223 | ||
| Why Threats to Accounting Information Systems are Increasing | 223 | ||
| Overview of Control Concepts | 224 | ||
| The Foreign Corrupt Practices and Sarbanes–Oxley Acts | 225 | ||
| Control Frameworks | 226 | ||
| COBIT Framework | 226 | ||
| COSO’S Internal Control Framework | 228 | ||
| COSO’S Enterprise Risk Management Framework | 228 | ||
| The Enterprise Risk Management Framework Versus the Internal Control Framework | 230 | ||
| The Internal Environment | 230 | ||
| Management’s Philosophy, Operating Style, and Risk Appetite | 231 | ||
| Commitment to Integrity, Ethical Values, and Competence | 231 | ||
| Internal Control Oversight by the Board of Directors | 232 | ||
| Organizational Structure | 232 | ||
| Methods of Assigning Authority and Responsibility | 232 | ||
| Human Resources Standards that Attract, Develop, and Retain Competent Individuals | 232 | ||
| External Influences | 234 | ||
| Objective Setting and Event Identification | 234 | ||
| Objective Setting | 234 | ||
| Event Identification | 235 | ||
| Risk Assessment and Risk Response | 235 | ||
| Estimate Likelihood and Impact | 236 | ||
| Identify Controls | 237 | ||
| Estimate Costs and Benefits | 237 | ||
| Determine Cost/Benefit Effectiveness | 237 | ||
| Implement Control or Accept, Share, or Avoid the Risk | 237 | ||
| Control Activities | 238 | ||
| Proper Authorization of Transactions and Activities | 238 | ||
| Segregation of Duties | 239 | ||
| Project Development and Acquisition Controls | 241 | ||
| Change Management Controls | 242 | ||
| Design and Use of Documents and Records | 242 | ||
| Safeguard Assets, Records, and Data | 242 | ||
| Independent Checks on Performance | 243 | ||
| Communicate Information and Monitor Control Processes | 244 | ||
| Information and Communication | 244 | ||
| Monitoring | 244 | ||
| Summary and Case Conclusion | 247 | ||
| Key Terms | 248 | ||
| AIS in Action: Chapter Quiz | 248 | ||
| Discussion Questions | 250 | ||
| Problems | 250 | ||
| Case 7-1: The Greater Providence Deposit & Trust Embezzlement | 258 | ||
| AIS in Action Solutions: Quiz Key | 259 | ||
| Chapter 8: Controls for Information Security | 262 | ||
| Introduction | 263 | ||
| Two Fundamental Information Security Concepts | 264 | ||
| 1. Security Is a Management Issue, Not Just a Technology Issue | 264 | ||
| 2. The Time-Based Model of Information Security | 265 | ||
| Understanding Targeted Attacks | 266 | ||
| Protecting Information Resources | 267 | ||
| People: Creation of a “Security-Conscious” Culture | 268 | ||
| People: Training | 268 | ||
| Process: User Access Controls | 269 | ||
| Process: Penetration Testing | 272 | ||
| Process: Change Controls and Change Management | 273 | ||
| IT Solutions: Antimalware Controls | 273 | ||
| IT Solutions: Network Access Controls | 273 | ||
| IT Solutions: Device and Software Hardening Controls | 277 | ||
| IT Solutions: Encryption | 280 | ||
| Physical Security: Access Controls | 280 | ||
| Detecting Attacks | 281 | ||
| Log Analysis | 281 | ||
| Intrusion Detection Systems | 282 | ||
| Continuous Monitoring | 282 | ||
| Responding to Attacks | 283 | ||
| Computer Incident Response Team (CIRT) | 283 | ||
| Chief Information Security Officer (CISO) | 283 | ||
| Security Implications of Virtualization, Cloud Computing, and the Internet of Things | 284 | ||
| Summary and Case Conclusion | 285 | ||
| Key Terms | 286 | ||
| AIS in Action: Chapter Quiz | 286 | ||
| Discussion Questions | 287 | ||
| Problems | 288 | ||
| Case 8-1: Assessing Change Control and Change Management | 292 | ||
| Case 8-2: Research Project | 293 | ||
| AIS in Action Solutions: Quiz Key | 293 | ||
| Chapter 9: Confidentiality and Privacy Controls | 296 | ||
| Introduction | 297 | ||
| Preserving Confidentiality | 297 | ||
| Identify and Classify Information to Be Protected | 298 | ||
| Protecting Confidentiality with Encryption | 298 | ||
| Controlling Access to Sensitive Information | 298 | ||
| Training | 300 | ||
| Privacy | 300 | ||
| Privacy Controls | 300 | ||
| Privacy Concerns | 301 | ||
| Privacy Regulations and Generally Accepted Privacy Principles | 303 | ||
| Encryption | 304 | ||
| Factors That Influence Encryption Strength | 305 | ||
| Types of Encryption Systems | 306 | ||
| Hashing | 308 | ||
| Digital Signatures | 308 | ||
| Digital Certificates and Public Key Infrastructure | 310 | ||
| Virtual Private Networks (VPNS) | 311 | ||
| Summary and Case Conclusion | 311 | ||
| Key Terms | 312 | ||
| AIS in Action: Chapter Quiz | 312 | ||
| Discussion Questions | 314 | ||
| Problems | 314 | ||
| Case 9-1: Protecting Privacy of Tax Returns | 318 | ||
| Case 9-2: Generally Accepted Privacy Principles | 319 | ||
| AIS in Action Solutions: Quiz Key | 319 | ||
| Chapter 10: Processing Integrity and Availability Controls | 322 | ||
| Introduction | 322 | ||
| Processing Integrity | 323 | ||
| Input Controls | 323 | ||
| Processing Controls | 325 | ||
| Output Controls | 326 | ||
| Illustrative Example: Credit Sales Processing | 327 | ||
| Processing Integrity Controls in Spreadsheets | 328 | ||
| Availability | 329 | ||
| Minimizing Risk of System Downtime | 329 | ||
| Recovery and Resumption of Normal Operations | 330 | ||
| Summary and Case Conclusion | 334 | ||
| Key Terms | 335 | ||
| AIS in Action: Chapter Quiz | 335 | ||
| Discussion Questions | 336 | ||
| Problems | 337 | ||
| Case 10-1: Ensuring Systems Availability | 344 | ||
| Case 10-2: Ensuring Process Integrity in Spreadsheets | 345 | ||
| AIS in Action Solutions: Quiz Key | 346 | ||
| Chapter 11: Auditing Computer-Based Information Systems | 348 | ||
| Introduction | 349 | ||
| The Nature of Auditing | 350 | ||
| Overview of the Audit Process | 350 | ||
| The Risk-Based Audit Approach | 352 | ||
| Information Systems Audits | 353 | ||
| Objective 1: Overall Security | 353 | ||
| Objective 2: Program Development and Acquisition | 355 | ||
| Objective 3: Program Modification | 356 | ||
| Objective 4: Computer Processing | 357 | ||
| Objective 5: Source Data | 360 | ||
| Objective 6: Data Files | 361 | ||
| Audit Software | 362 | ||
| Operational Audits of an AIS | 364 | ||
| Summary and Case Conclusion | 364 | ||
| Key Terms | 365 | ||
| AIS in Action: Chapter Quiz | 365 | ||
| Discussion Questions | 366 | ||
| Problems | 367 | ||
| Case 11-1: Preston Manufacturing | 374 | ||
| AIS in Action Solutions: Quiz Key | 374 | ||
| Part III: Accounting Information Systems Applications | 377 | ||
| Chapter 12: The Revenue Cycle: Sales to Cash Collections | 378 | ||
| Introduction | 380 | ||
| Revenue Cycle Information System | 382 | ||
| Process | 382 | ||
| Threats and Controls | 382 | ||
| Sales Order Entry | 385 | ||
| Taking Customer Orders | 385 | ||
| Credit Approval | 388 | ||
| Checking Inventory Availability | 390 | ||
| Responding to Customer Inquiries | 391 | ||
| Shipping | 392 | ||
| Pick and Pack the Order | 393 | ||
| Ship the Order | 394 | ||
| Billing | 397 | ||
| Invoicing | 397 | ||
| Maintain Accounts Receivable | 399 | ||
| Cash Collections | 403 | ||
| Process | 403 | ||
| Threats and Controls | 404 | ||
| Summary and Case Conclusion | 406 | ||
| Key Terms | 407 | ||
| AIS in Action: Chapter Quiz | 407 | ||
| Discussion Questions | 408 | ||
| Problems | 408 | ||
| Case 12-1: Research Project: How CPA Firms Are Leveraging New Developments in IT | 417 | ||
| AIS in Action Solutions: Quiz Key | 417 | ||
| Chapter 13: The Expenditure Cycle: Purchasing to Cash Disbursements | 420 | ||
| Introduction | 421 | ||
| Expenditure Cycle Information System | 422 | ||
| Process | 422 | ||
| Threats and Controls | 425 | ||
| Ordering Materials, Supplies, and Services | 428 | ||
| Identifying What, When, and How Much to Purchase | 428 | ||
| Choosing Suppliers | 431 | ||
| Receiving | 435 | ||
| Process | 435 | ||
| Threats and Controls | 436 | ||
| Approving Supplier Invoices | 437 | ||
| Process | 437 | ||
| Threats and Controls | 439 | ||
| Cash Disbursements | 441 | ||
| Process | 441 | ||
| Threats and Controls | 441 | ||
| Summary and Case Conclusion | 443 | ||
| Key Terms | 444 | ||
| AIS in Action: Chapter Quiz | 444 | ||
| Discussion Questions | 445 | ||
| Problems | 446 | ||
| Case 13-1: Research Project: Impact of Information Technology on Expenditure Cycle Activities, Threats, and Controls | 455 | ||
| AIS in Action Solutions: Quiz Key | 455 | ||
| Chapter 14: The Production Cycle | 458 | ||
| Introduction | 459 | ||
| Production Cycle Information System | 461 | ||
| Process | 462 | ||
| Threats and Controls | 462 | ||
| Product Design | 463 | ||
| Process | 463 | ||
| Threats and Controls | 465 | ||
| Planning and Scheduling | 465 | ||
| Production Planning Methods | 465 | ||
| Key Documents and Forms | 465 | ||
| Threats and Controls | 469 | ||
| Production Operations | 470 | ||
| Threats and Controls | 470 | ||
| Cost Accounting | 472 | ||
| Process | 472 | ||
| Threats and Controls | 473 | ||
| Summary and Case Conclusion | 478 | ||
| Key Terms | 479 | ||
| AIS in Action: Chapter Quiz | 479 | ||
| Discussion Questions | 480 | ||
| Problems | 481 | ||
| Case 14-1: The Accountant and CIM | 485 | ||
| AIS in Action Solutions: Quiz Key | 485 | ||
| Chapter 15: The Human Resources Management and Payroll Cycle | 488 | ||
| Introduction | 489 | ||
| HRM/Payroll Cycle Information System | 490 | ||
| Overview of HRM Process and Information Needs | 490 | ||
| Threats and Controls | 492 | ||
| Payroll Cycle Activities | 495 | ||
| Update Payroll Master Database | 496 | ||
| Validate Time and Attendance Data | 497 | ||
| Prepare Payroll | 500 | ||
| Disburse Payroll | 503 | ||
| Calculate and Disburse Employer-Paid Benefits, Taxes, and Voluntary Employee Deductions | 505 | ||
| Outsourcing Options: Payroll Service Bureaus and Professional Employer Organizations | 505 | ||
| Summary and Case Conclusion | 506 | ||
| Key Terms | 507 | ||
| AIS in Action: Chapter Quiz | 507 | ||
| Discussion Questions | 508 | ||
| Problems | 509 | ||
| Case 15-1: Research Report: HRM/Payroll Opportunities for CPAs | 515 | ||
| AIS in Action Solutions: Quiz Key | 515 | ||
| Chapter 16: General Ledger and Reporting System | 518 | ||
| Introduction | 519 | ||
| General Ledger and Reporting System | 520 | ||
| Process | 521 | ||
| Threats and Controls | 521 | ||
| Update General Ledger | 523 | ||
| Process | 523 | ||
| Threats and Controls | 523 | ||
| Post Adjusting Entries | 527 | ||
| Process | 527 | ||
| Threats and Controls | 528 | ||
| Prepare Financial Statements | 528 | ||
| Process | 528 | ||
| Threats and Controls | 533 | ||
| Produce Managerial Reports | 534 | ||
| Process | 534 | ||
| Threats and Controls | 534 | ||
| Summary and Case Conclusion | 539 | ||
| Key Terms | 540 | ||
| AIS in Action: Chapter Quiz | 540 | ||
| Discussion Questions | 541 | ||
| Problems | 541 | ||
| Case 16-1: Exploring XBRL Tools | 546 | ||
| Case 16-2: Evaluating a General Ledger Package | 547 | ||
| Case 16-3: Visualization Tools for Big Data | 547 | ||
| AIS in Action Solutions: Quiz Key | 547 | ||
| Part IV: The REA Data Model | 551 | ||
| Chapter 17: Database Design Using the REA Data Model | 552 | ||
| Introduction | 552 | ||
| Database Design Process | 553 | ||
| Entity-Relationship Diagrams | 554 | ||
| The REA Data Model | 555 | ||
| Three Basic Types of Entities | 556 | ||
| Structuring Relationships: The Basic REA Template | 556 | ||
| Developing an REA Diagram | 559 | ||
| Step 1: Identify Relevant Events | 559 | ||
| Step 2: Identify Resources and Agents | 561 | ||
| Step 3: Determine Cardinalities of Relationships | 562 | ||
| What an REA Diagram Reveals About an Organization | 566 | ||
| Business Meaning of Cardinalities | 566 | ||
| Uniqueness of REA Diagrams | 567 | ||
| Summary and Case Conclusion | 568 | ||
| Key Terms | 569 | ||
| AIS in Action: Chapter Quiz | 569 | ||
| Comprehensive Problem | 572 | ||
| Discussion Questions | 572 | ||
| Problems | 573 | ||
| Case 17-1: REA Data Modeling Extension | 577 | ||
| AIS in Action Solutions: Quiz Key | 578 | ||
| Comprehensive Problem Solution | 582 | ||
| Chapter 18: Implementing an REA Model in a Relational Database | 586 | ||
| Introduction | 587 | ||
| Integrating REA Diagrams Across Cycles | 587 | ||
| Merging Redundant Resource Entities | 590 | ||
| Merging Redundant Event Entities | 591 | ||
| Validating the Accuracy of Integrated REA Diagrams | 592 | ||
| Implementing an REA Diagram in a Relational Database | 592 | ||
| Step 1: Create Tables for Each Distinct Entity and M:N Relationship | 592 | ||
| Step 2: Assign Attributes to Each Table | 594 | ||
| Step 3: Use Foreign Keys to Implement 1:1 and 1:N Relationships | 595 | ||
| Completeness Check | 596 | ||
| Using REA Diagrams to Retrieve Information from a Database | 597 | ||
| Creating Journals and Ledgers | 597 | ||
| Generating Financial Statements | 598 | ||
| Creating Managerial Reports | 599 | ||
| Summary and Case Conclusion | 599 | ||
| Key Term | 600 | ||
| AIS in Action: Chapter Quiz | 600 | ||
| Comprehensive Problem | 601 | ||
| Discussion Questions | 601 | ||
| Problems | 602 | ||
| Case 18-1: Practical Database Design | 604 | ||
| AIS in Action Solutions: Quiz Key | 605 | ||
| Comprehensive Problem Solution | 607 | ||
| Chapter 19: Special Topics in REA Modeling | 610 | ||
| Introduction | 611 | ||
| Additional Revenue and Expenditure Cycle Modeling Topics | 611 | ||
| Additional Revenue Cycle Events and Attribute Placement | 611 | ||
| Additional Expenditure Cycle Events and Attribute Placement | 613 | ||
| Sale of Services | 616 | ||
| Acquisition of Intangible Services | 616 | ||
| Digital Assets | 617 | ||
| Rental Transactions | 617 | ||
| Additional REA Features | 619 | ||
| Employee Roles | 619 | ||
| M:N Agent–Event Relationships | 619 | ||
| Locations | 619 | ||
| Relationships Between Resources and Agents | 619 | ||
| Production Cycle REA Model | 620 | ||
| Additional Entities—Intellectual Property | 620 | ||
| Production Cycle Events | 622 | ||
| New REA Feature | 622 | ||
| Combined HR/Payroll Data Model | 623 | ||
| HR Cycle Entities | 623 | ||
| Tracking Employees’ Time | 624 | ||
| Financing Activities Data Model | 625 | ||
| Summary and Case Conclusion | 626 | ||
| AIS in Action: Chapter Quiz | 629 | ||
| Discussion Questions | 630 | ||
| Problems | 631 | ||
| Case 19-1: Practical Database Assignment | 636 | ||
| AIS in Action Solutions: Quiz Key | 636 | ||
| Appendix: Extending the REA Model to Include Information About Policies | 640 | ||
| Part V: The Systems Development Process | 643 | ||
| Chapter 20: Introduction to Systems Development and Systems Analysis | 644 | ||
| Introduction | 645 | ||
| Systems Development | 647 | ||
| The Systems Development Life Cycle | 647 | ||
| The Players | 648 | ||
| Planning Systems Development | 649 | ||
| Planning Techniques | 649 | ||
| Feasibility Analysis | 651 | ||
| Capital Budgeting: Calculating Economic Feasibility | 652 | ||
| Behavioral Aspects of Change | 654 | ||
| Why Behavioral Problems Occur | 654 | ||
| How People Resist Change | 654 | ||
| Preventing Behavioral Problems | 655 | ||
| Systems Analysis | 656 | ||
| Initial Investigation | 656 | ||
| Systems Survey | 657 | ||
| Feasibility Study | 659 | ||
| Information Needs and Systems Requirements | 659 | ||
| Systems Analysis Report | 661 | ||
| Summary and Case Conclusion | 662 | ||
| Key Terms | 663 | ||
| AIS in Action: Chapter Quiz | 664 | ||
| Comprehensive Problem | 665 | ||
| Discussion Questions | 665 | ||
| Problems | 666 | ||
| Case 20-1: Audio Visual Corporation | 674 | ||
| AIS in Action Solutions: Quiz Key | 675 | ||
| Comprehensive Problem Solution | 678 | ||
| Chapter 21: AIS Development Strategies | 680 | ||
| Introduction | 681 | ||
| Purchasing Software | 681 | ||
| Selecting a Vendor | 682 | ||
| Acquiring Hardware and Software | 682 | ||
| Evaluating Proposals and Selecting a System | 683 | ||
| Development by In-House Information Systems Departments | 685 | ||
| End-User-Developed Software | 685 | ||
| Advantages and Disadvantages of End-User Computing | 686 | ||
| Managing and Controlling End-User Computing | 687 | ||
| Outsourcing the System | 688 | ||
| Advantages and Disadvantages of Outsourcing | 688 | ||
| Methods for Improving Systems Development | 689 | ||
| Business Process Management | 690 | ||
| Prototyping | 691 | ||
| Agile Methodologies | 693 | ||
| Computer-Aided Software Engineering | 696 | ||
| Summary and Case Conclusion | 697 | ||
| Key Terms | 697 | ||
| AIS in Action: Chapter Quiz | 698 | ||
| Telemarketers—the Do Not Call List | 699 | ||
| Discussion Questions | 699 | ||
| Problems | 700 | ||
| Case 21-1: Wong Engineering Corp. | 704 | ||
| AIS in Action Solutions: Quiz Key | 705 | ||
| Comprehensive Problem Solution | 707 | ||
| Chapter 22: Systems Design, Implementation, and Operation | 708 | ||
| Introduction | 709 | ||
| Conceptual Systems Design | 709 | ||
| Evaluate Design Alternatives | 709 | ||
| Prepare Design Specifications and Reports | 711 | ||
| Physical Systems Design | 711 | ||
| Output Design | 712 | ||
| File and Database Design | 712 | ||
| Input Design | 713 | ||
| Program Design | 714 | ||
| Procedures and Controls Design | 715 | ||
| Systems Implementation | 716 | ||
| Implementation Planning and Site Preparation | 716 | ||
| Selecting and Training Personnel | 717 | ||
| Complete Documentation | 718 | ||
| Testing the System | 718 | ||
| Systems Conversion | 719 | ||
| Operation and Maintenance | 720 | ||
| Summary and Case Conclusion | 721 | ||
| Key Terms | 722 | ||
| AIS in Action: Chapter Quiz | 722 | ||
| Comprehensive Problem Hershey’s Big Bang ERP | 723 | ||
| Discussion Questions | 724 | ||
| Problems | 725 | ||
| Case 22-1: Citizen’s Gas Company | 730 | ||
| AIS in Action Solutions: Quiz Key | 731 | ||
| Comprehensive Problem Solution | 733 | ||
| Glossary | 734 | ||
| Index | 755 | ||
| Back Cover | Back Cover |