Key Features

• Thematic Structure. Consistently employs three interconnected themes to structure the narrative: the user, design, and control. The user perspective introduces basic AIS components and how information is leveraged by accountants to make decisions. The design perspective reveals the importance of considering design and implementation issues in the context of ever-changing business and regulatory environments. The control perspective underscores how to recognize and minimize threats to an AIS.
• Real-World Applications. Scenarios such as Joe’s Ristoranté (Chapter 1) or Robotic Medical Systems (an Exercise in Chapter 13) place associated discussions and documents into real-world contexts. Several embedded videos in each chapter bring concepts alive with examples such as “Referential Integrity in Microsoft Access” (Section 7.1), “Implementation Challenges: Change Management” (Section 8.4), or “Ransomware: Cybersecurity for Small Business” (Section 10.3).
• Big Data, Data Analytic Cycle, Data Culture, and Data Governance. Employs the “Data Analytic Cycle” to organize data analytics discussions, database storage descriptions, and query topics. The Data Analytic Cycle explains how information is stored, extracted, prepared, and analyzed in order to meet different objectives. Unique discussions of the roles of an organization’s data culture and data governance provide unusually strong insights into maturing data analytics processes. (Chapter 3)
• Emerging Technologies. Highlights emerging technologies that impact AIS and accounting such as distributed file systems, blockchain, smart contracts, robotic process automation, artificial intelligence, and machine learning. Piques students’ curiosity about AIS capabilities and prepares them to meaningfully participate in organizational decision making. (Chapter 4)
• Critical Thinking Skills. Students learn how to think beyond a simple understanding of general ledger software. Instead, they are encouraged to think of an AIS as a tool for decision making. Many headings are phrased in the form of questions to prompt critical analysis.
• Flexible Design Approach. Emphasizes that an AIS needs to go beyond traditional financial reporting and consider non-financial information as well. Advances the notion that an AIS must evolve to meet an organization’s informational needs.  For example, the text interweaves discussions of corporate social responsibility and integrated reporting (Chapter 4, Section 4), business model innovation and regulation (Chapter 4, Section 5), and system implementations and behavioral aspects of change (Chapter 8, Section 4).
• Data Flow Diagrams. Excellent use of data flow diagrams throughout. Step-by-step explanations of creating flowcharts to document an AIS, descriptions of flowcharting symbols, and coverage of input processing and output concept. (Chapter 5) 
• IT Security and Controls. Clear explanation of why internal controls are necessary, how they protect key company assets, and what is needed to put in place a strong internal control system. Strong coverage of different types of controls and disaster recovery. (Chapter 10)
• Supportive Learning Structure. In-text features that facilitate learning and retention include:
  • “Learning Objectives” at the beginning of every main section preview the material to come.
  • “Key Takeaways” at the end of every chapter summarize mirror the “Learning Objectives” to summarize the key points of the preceding chapter.
  • “End-of-Chapter Exercises” reflect a variety of question types and include extended scenarios or cases accompanied by questions for analysis. Answers to multiple-choice questions and suggested answer guidelines for case analysis are available in the accompanying instructor’s manual.
• AACSB A5 Standard and CPA Evolution Model Curriculum. Meets the Association to Advance Collegiate Schools of Business (AACSB) A5 standard and the Certified Public Accountant (CPA) Evolution model curriculum that prepares students for the CPA Exam.