Accounting Information System

Paper Summary:

This paper lays out the foundation for the accounting information system (AIS) initiatives. It takes into account the present and ongoing developments in technology and its effective and innovative use in business. The paper starts with building and reinforcing the basic security infrastructure and foundational areas to ensure the achievement of long-term objectives and proceeds to improvement and development of the core information system - the AIS.

Table of Contents:
Executive Summary
Information Security
Business Continuity Planning (Bcp)/Disaster Recovery Planning
Impacts Of Privacy Considerations On The Accounting Information System
Health Insurance Portability And Accountability Act
Why the HIPAA in AIS?
Sarbanes-Oxley Act Of 2002
Due Diligence and Corporate Governance
The Ais And New And Emerging Technologies And Processes
Coverage Of The Ais
E-Business Technologies
Business-to-Business (B2B) and Business-to-Consumer
Advantages of B2B and B2C
Disadvantages of B2B and B2C
Batch And Real Time Transaction Processing 4.4. Electronic Data Interchange
The Essential Elements of EDI are
Extensible Business Reporting Language
Usage and Benefits

From the Paper:

"Today's commerce and industry increased its global competitiveness through the implementation of information technologies. The availability of various supplies over demands helped leverage customer expectations, and businesses reacted to this modern trend by reengineering their processes and methodologies while reorganizing their corporate organizational structure to meet the growing needs of modern business. Whereas a person used to go to the mall to buy something, nowadays at a touch of a button, anything - or everything can be had via the Internet; thus Internet e-commerce or e-business was born."

Sample of Sources Used:

• Clarke, Roger. Electronic Data Interchange (EDI): An Introduction. Oct. 2001. 31 July 2006. <http://www.anu.edu.au/people/Roger.Clarke/EC/EDIIntro.html>.
• ISO/IEC. Information Technology - Security Techniques - Code of Practice for Information Security Management (ISO/IEC 17799:2005). 2005. Geneva, Switzerland: ISO Copyright Office.
• ISO/IEC. Information Technology - Security Techniques - Information Security Management Systems - Requirements (ISO/IEC 27001:2005). 2005. Geneva, Switzerland: ISO Copyright Office.
• Kaplan, David. Ramayya, Krishnan, Padman, Rema and Peters, James. "Assessing Data Quality in Accounting Information Systems." Communications of the ACM. Vol. 41, Issue 2, pp. 72-78. Feb.1998. 31 July 2006. <http://portal.acm.org/citation.cfm?id=269024&dl=GUIDE&coll=GUIDE&CFID=15151515&CFTOKEN=6184618>.
• Seiz, James Wesley. The World of Accounting Information Systems. April 2003. 31 July 2006. <http://pigseye.kennesaw.edu/~jseiz1/aismain.htm>.

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• Analytical Essay # 135613 : "Management Accounting Information Systems"
• Case Study # 146399 : "Kudler's Accounting Information System"
• Analytical Essay # 122196 : "Accounting Information Systems"

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