Accounting Information Systems, 12th Edition

For undergraduate and graduate courses in AIS.

The most comprehensive and flexible coverage of AIS.

The market-leading book that delivers the most comprehensive and flexible coverage of the four major approaches to teaching AIS. Accounting Information Systems also allows instructors to easily reorder chapters and focus the material to suit their course. 

The twelfth edition covers all recent developments in AIS and how it has changed the roles of an accountant.

NEW! Provide the most updated information on AIS:

• More extensive coverage on fraud and computer fraud.
• More detailed discussion on internal control frameworks: COSO, COSO-ERM, and COBIT.
• Updated discussion on information security countermeasures, including the security and control implications associated with virtualization and cloud computing.
• Additional Excel exercises, based on Journal of Accountancy articles, to help students develop the skills used by practitioners.
• Many new end-of-chapter discussion questions and problems.

See the concepts in action: Integrated Chapter-Opening Cases. Each chapter begins with an integrated case that introduces the chapter’s key concepts and topics and identifies several key issues/problems that students should be able to solve after mastering the material in the chapter. The case is referenced throughout the chapter, and the chapter summary presents solutions to the problems and issues raised in the case.

Offer a real-world view: Focus boxes and real-world examples help students to understand how companies are using the latest IT developments to improve their AIS.

Tailor the material to fit your needs: Course Flexibility. 

• Pearson Custom Database Program. Romney will be available immediately in the Pearson Custom Database Program so that instructors who teach a flexible course have a flexible solution. Further, alternate versions of Chapters 15-17 are available, which highlight the two other competing notations for your classroom. (Information on how to create a custom book will be in a card in the front of every exam copy.)
• The text is divided into five parts–focusing on every major theme and providing professors with the flexibility to approach the material in the order they choose:
• • Part I: Conceptual Foundations of Accounting Information Systems
  • Part II: Control and Audit of Accounting Information Systems
  • Part III: Accounting Information Systems Applications
  • Part IV: The REA Data Model
  • Part V: The Systems Development Process

Provide hands-on Excel exercises. These Excel exercises–which can be found throughout the text–help readers hone their computer skills. Many of these exercises are based on “how-to” tutorials that appeared in recent issues of the Journal of Accountancy.

Give students the opportunity to check for understanding: 

• Numerous problems in every chapter provide additional opportunity for students to demonstrate mastery of key concepts. Many problems were developed from reports in current periodicals. Other problems were selected from the various professional examinations, including the CPA, CMA, CIA, and SMAC exams.
• Cases–which are found in each chapter–encourage readers to delve deeper into specific topics that they may only have a surface understanding of.
• Chapter quizzes at the end of each chapter enable readers to self-assess their understanding of the material. This text also provides detailed explanations about the correct answer to each quiz question.

OTHER POINTS OF DISTINCTION

Appeal to the visual learners: Extensive use of graphics. To enhance students’ understanding of the concepts, this text contains hundreds of figures, diagrams, flowcharts, and tables that illustrate the concepts taught in the chapters.

New to this Edition:

NEW! Provide the most updated information on AIS:

• More extensive coverage on fraud and computer fraud.
• More detailed discussion on internal control frameworks: COSO, COSO-ERM, and COBIT.
• Updated discussion on information security countermeasures, including the security and control implications associated with virtualization and cloud computing.
• Additional Excel exercises, based on Journal of Accountancy articles, to help students develop the skills used by practitioners.
• Many new end-of-chapter discussion questions and problems.