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Accounting Information Systems
Accounting Information Systems

Accounting Information Systems, 3rd Edition

ISBN10: 1259969533 | ISBN13: 9781259969539
By Vernon Richardson, Chengyee Chang and Rod Smith

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* The estimated amount of time this product will be on the market is based on a number of factors, including faculty input to instructional design and the prior revision cycle and updates to academic research-which typically results in a revision cycle ranging from every two to four years for this product. Pricing subject to change at any time.

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Accounting Information Systems 3e covers the four roles for accountants with respect to information technology: users of technology and information systems, managers of users of technology, designers of information systems, and evaluators of information systems. Accountants must understand the organization and how organizational processes generate information important to management. The focus of Accounting Information Systems 3e is on the accountant's role as a business analyst in solving business problems by database modeling, database design, and business process modeling. Unlike other texts that provide a broad survey of AIS related topics, this text concentrates on developing practical business analysis skills through real-world examples, problems, and projects. Whether you are developing a new course for AIS or incorporating AIS materials into your existing curriculum, Accounting Information Systems 3e will help your students develop the technological skills they need for their future careers.

PART ONE: AIS and the Business
Ch. 1 Accounting Information Systems and Firm Value
Ch. 2 Accountants as Business Analysts
Ch. 3 Data Modeling
Ch. 4 Relational Databases and Enterprise Systems

PART TWO: Business Processes
Ch. 5 Sales and Collections Business Process
Ch. 6 Purchases and Payments Business Process
Ch. 7 Conversion Business Process
Ch. 8 Integrated Project
Ch. 9 Reporting Processes and eXtensible Business Reporting Language (XBRL)

PART THREE: Data Analytics and Emerging Technologies in AIS
Ch. 10 Data Analytics in Accounting: Concepts and the AMPS Model
Ch. 11 Data Analytics in Accounting: Tools and Practice
Ch. 12 Emerging Technologies: Blockchain and AI Automation

PART FOUR: Managing and Evaluating AIS
Ch. 13 Accounting Information Systems and Internal Controls
Ch. 14 Information Security and Computer Fraud
Ch. 15 Monitoring and Auditing AIS

PART FIVE: Optional AIS Topics
Ch. 16 The Balanced Scorecard, Business Model Canvas, and Business Value of Information Technology
Ch. 17 Evaluating AIS Investments
Ch. 18 Systems Development and Project Management for AIS
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About the Author

Vernon Richardson

Vernon J. Richardson is a Distinguished Professor of Accounting and the G. William Glezen Chair in the Sam M. Walton College of Business at the University of Arkansas and a visiting professor at Baruch College. He received his BS. Master’s of Accountancy, and MBA from Brigham Young University and a PhD in accounting from the University of Illinois at Urbana-Champaign. He has taught students at the University of Arkansas, University of Illinois, Brigham Young University, and University of Kansas and internationally at Chinese University of Hong Kong Shenzhen, Aarhus University, the China Europe International Business School (Shanghai), Xi'an Jiaotong Liverpool University, and the University of Technology Sydney.

Dr. Richardson is a member of the American Accounting Association. He has served as president of the American Accounting Association Information Systems section. He previously served as an editor of The Accounting Review and is currently an editor at Accounting Horizons. He has published articles in The Accounting Review, Journal of Information Systems, Journal of Accounting and Economics, Contemporary Accounting Research, MIS Quarterly, International Journal of Accounting Information Systems, Journal of Management Information Systems, Journal of Operations Management, and Journal of Marketing. Dr. Richardson is also a co-author of McGraw-Hill’s Introduction to Data Analytics for Accounting, Data Analytics for Accounting and Introduction to Business Analytics textbooks.

Chengyee Chang

C. Janie Chang is the Academic Executive Director of the Master of Professional Accountancy program at University of California, Davis. She received her PhD from the University of California-Irvine. Before joining UC Davis in 2023, Dr. Chang was the Vern Odmark Professor at San Diego State University (SDSU). At SDSU, she established the graduate Accounting Information Systems (AIS) program. She also taught students at University of California-Irvine, San Jose State University, and California State University-San Marcos. Dr. Chang's teaching interests in AIS include information systems audit, data modeling, issues in e-business, and business networks and controls.

Dr. Chang is a member of the American Accounting Association and Information Systems Audit and Control Association (ISACA). Dr. Chang has studied issues in auditing, accounting, and information systems to investigate information processing of experts in addition to cross-cultural issues related to professional judgments and decisions. Her studies have been published in Abacus, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Data Base, International Journal of Accounting, International Journal of Accounting Information Systems, Journal of Accounting Literature, Journal of Accounting and Public Policy, and Journal of Emerging Technologies in Accounting, among others.

Rod Smith

Rod Smith is Professor of Accountancy at California State University-Long Beach and Director of the MS in Accountancy program. He received his BS in mathematics from the University of Oregon; MS in financial management from the Naval Postgraduate School, Monterey, California; and PhD in management (accounting) from University of California-Irvine. He previously taught at the University of Arkansas, University of California-Irvine, and University of Alaska.

Dr. Smith has published research in the Accounting Review, Journal of Information Systems, Journal of Management Accounting Research, Journal of Accounting and Public Policy, and International Journal of Accounting Information Systems. He is a certified public accountant (retired), certified management accountant, chartered global management accountant, and retired captain in the U.S. Coast Guard.

His research interests include use of financial and nonfinancial measures to assess organizational performance; accounting information systems, enterprise systems, business processes, and business value; design science; and systems dynamics and business process simulation.


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