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Lecture Accounting information systems: Chapter 1 - Richardson, Chang, Smith

Chapter 1 - Accounting information systems and firm value. After reading this chapter, you should be able to: Define an accounting information system and explain characteristics of useful information, distinguish among data, information and an information system, Distinguish the roles of accountants in providing information and explain certifications related to accounting information systems,. | Chapter 1 Accounting Information Systems and Firm Value Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Learning Objectives LO#1 Define an accounting information system and explain characteristics of useful information. LO#2 Distinguish among data, information and an information system. LO#3 Distinguish the roles of accountants in providing information and explain certifications related to accounting information systems. LO#4 Describe how business processes affect the firm’s value chain. LO#5 Explain how AIS affects firm value. LO#6 Describe how AIS assists the firm’s internal business processes. LO#7 Assess how AIS facilitates the firm’s external business processes. LO#8 Assess the impact of AIS on firm profitability and stock prices. 1-2 Accountants as Business Analysts Increasingly, the role of an accountant is to help address business opportunities. To address such a business opportunity, the accountants need to decide what information is needed, then build an information system to gather the necessary information and finally analyze that information to offer helpful advice to management. 1-3 LO# 1 Accounting Information Systems An accounting information system (AIS) is defined as a system that records, processes and reports on transactions to provide financial and non-financial information to make decisions and have appropriate levels of internal controls (security measures to protect sensitive data) for those transactions. An AIS is important because it provides information that companies are required to have and also information that can be used to make important decisions. 1-4 LO# 1 Why Study AIS? It’s fundamental to accounting. Accounting is an information providing activity, so accountants need to understand: How the system that provides that information is design, implemented, and used How financial information is reported How information is used to | Chapter 1 Accounting Information Systems and Firm Value Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Learning Objectives LO#1 Define an accounting information system and explain characteristics of useful information. LO#2 Distinguish among data, information and an information system. LO#3 Distinguish the roles of accountants in providing information and explain certifications related to accounting information systems. LO#4 Describe how business processes affect the firm’s value chain. LO#5 Explain how AIS affects firm value. LO#6 Describe how AIS assists the firm’s internal business processes. LO#7 Assess how AIS facilitates the firm’s external business processes. LO#8 Assess the impact of AIS on firm profitability and stock prices. 1-2 Accountants as Business Analysts Increasingly, the role of an accountant is to help address business opportunities. To address such a business