Accounting Information Systems: Thinking, Development, and Evaluation Version 1.0

By: Robyn L. Raschke and John A. Schatzel

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Synopsis: This book's key goal is to provide students with a basic understanding of AIS terminology and topics in an approachable way. As a result, the writing style is intentionally crafted to be easy to understand for students who are new to accounting information and related decision-making responsibilities. Further, there is a strong focus throughout on emerging accounting technologies such as distributive ledgers including blockchain, smart contracts, robotic process automation, machine learning, and artificial intelligence (AI). Including these topics in more meaningful ways exposes students to new technologies’ impacts on accounting. Further, such coverage encourages them to develop an inquisitive and flexible mindset based on the premise that an AIS is not static. As a result, students learn an AIS must be continuously assessed and re-evaluated in order to keep pace with constant organizational change, the introduction of new technologies, and an ever-evolving regulatory environment. Finally, the narrative is consistently organized around three key perspectives: the user, design, and control. These three organizing themes support and guide the learner's journey through understanding how accountants use information to make decisions, how an AIS works, and how to recognize and minimize the threats to an AIS.