Accounting Information Systems -- Global Edition

About our authors Marshall B. Romney is the John and Nancy Hardy Professor in the Marriott School of Management at Brigham Young University. He holds a Bachelor's and Master's degree from BYU and a PhD degree from the University of Texas at Austin. Marshall has published 10 different books and over 100 articles in academic and professional journals. He is the recipient of 8 research grants. He has taught for or consulted with over 50 different organizations. Marshall is a past president of the Information Systems section of the AAA. He was a member of both the Information Technology Executive Committee and the IT Practices Subcommittee of the AICPA. He was the chairman of the Information Technology committee for the Utah Association of CPAs, who presented him with the outstanding chairperson award. At BYU, Marshall is the Chairperson of the Information Systems Department and is the director of both the graduate and undergraduate Information Systems programs.Paul John Steinbart is a Professor in the Department of Information Systems in the W. P. Carey School of Business at Arizona State University where he teaches graduate courses on information security and an undergraduate course on accounting information systems. His research interests include issues concerning the usability of information security solutions, individuals' information security behaviors, effective governance of information security, and the effects of information technology on decision making. He has published his research in leading academic journals such as MIS Quarterly, Information Systems Research, the Journal of the Association for Information Systems, Decision Sciences, and The Accounting Review. He is also the co-author of the undergraduate textbook Accounting Information Systems published by Prentice-Hall. Steinbart also serves as the ISACA Academic Advocate at Arizona State University.Scott L. Summers completed his PhD at Texas A&M University having earned degrees at Brigham Young University. Professor Summers has taught at Texas A&M, University of Missouri, Columbia, and currently holds the Andersen Professorship at Brigham Young University Marriott School of Business. Professor Summers specializes in database and in the control environment. He participated in the development of ISACA's 4.0 COBiT framework. He has published numerous articles in both academic and practitioner journals, several of which have received awards. He currently teaches accounting information systems, database, and data analytics.David A. Wood is a professor and the Andersen Fellow in the Brigham Young University Marriott School of Business. David completed his PhD at Indiana University. He received BS and MAcc degrees at Brigham Young University and a Masters of Business at Indiana University. At BYU, David teaches accounting data analytics and accounting information systems. David has over 100 publications of articles in respected academic and practitioner journals, monographs, books and cases. His research has won multiple accounting and ethics best paper awards. David is actively involved with the EY Academic Resource Center in producing cutting-edge accounting curriculum.

• PART 1: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS Accounting Information Systems: An OverviewOverview of Transaction Processing and Enterprise Resource Planning SystemsSystems Documentation TechniquesPART 2: DATA ANALYTICS Relational DatabasesIntroduction to Data Analytics in AccountingTransforming DataData Analysis and PresentationPART 3: CONTROL OF ACCOUNTING INFORMATION SYSTEMS Fraud and ErrorsComputer Fraud and Abuse TechniquesControl and Accounting Information SystemsControls for Information SecurityConfidentiality and Privacy ControlsProcessing Integrity and Availability ControlsPART 4: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS The Revenue Cycle: Sales to Cash CollectionsThe Expenditure Cycle: Purchasing to Cash DisbursementsThe Production CycleThe Human Resources Management and Payroll CycleGeneral Ledger and Reporting SystemPART 5: THE REA DATA MODEL Database Design Using the REA Data ModelImplementing an REA Model in a Relational DatabaseSpecial Topics in REA ModelingPART 6: THE SYSTEMS DEVELOPMENT PROCESS Introduction to Systems Development and Systems AnalysisAIS Development StrategiesSystems Design, Implementation, and Operation