Accounting Information Systems
by Joseph W. Wilkinson
Michael J. Cerullo
The Learning Objectives for this Chapter are to enable you to:
- Appreciate the importance of information and accounting organizations of all types, as well as the impact of information technology.
- Understand the nature and purposes of an accounting information system, its relationship to other information systems within an organization, and the variety of users of its outputs.
- Describe the major characteristics and functions of an accounting information system.
- Recognize the roles of accountants with respect to accounting information systems and the importance of ethics to professional accountants