2. Edition - August 2009
53.90 Euro
2009. 396 Pages, Softcover
- Textbook -
ISBN-10: 0-470-75395-1
ISBN-13: 978-0-470-75395-8 - John Wiley & Sons








Short description
Considered a discipline as well as a collection of systems, Accounting Information Systems (AIS) studies the structuring and operation of planning and control processes, and is ultimately concerned with providing information for decision making and accountability. With less of a focus of technology and more on organizational issues, this timely reference covers traditional internal control systems and discusses these in conjunction with contemporary management control systems. Each chapter contains references to small and mid-sized firms that highlight the differences between the control systems in each of them.

From the contents
Part 1: Information and Control

Chapter 1: Organizations and their Systems

1.1 Information in Organizations

1.2 Information and Communication Technology

1.3 Governance and Control

1.4 An Integral Control Framework


1.5 Quality and Quality Criteria

1.6 Developments in Organizations, Technology and Society

1.7 Alignment in a Complex Control Environment

1.7 The Relationship between Information Disciplines

Chapter 2: Foundations of Internal Control

2.1 The Importance of Internal Control

2.2 The Evolution of Internal Control

2.3 The COSO-reports

2.4 The Scope of Internal Control

2.5 Cornerstones of Internal Control

2.6 Internal Control Instruments

Chapter 3: Processes in the Value Cycle


3.1 Sales

3.2 inventories

3.3 Production

3.4 Purchases

3.5 Human Resource Management

3.6 Investments in Fixed Assets

3.7 Cash Management

3.8 Accounting

Chapter 4: Control Systems Communications

4.1 Verbal Internal Control Descriptions

4.2 Schematic Internal Control Descriptions

4.3 Tools to Support Internal Control Descriptions

4.4 Normative Internal Control Descriptions for Education Purposes

4.5 The Internal Control Guide

Chapter 5: Bridging the Gap Between Internal Control and Management Control

5.1 A Management Control Framework

5.2 Market Control

5.3 Cultural Control

5.4 Input Control

5.5 Process Control

5.6 Output Control

5.7 Three Alignment Problems

5.8 The Relationship between Management Control and Internal Control

5.9 Good Control

Chapter 6: The Dynamics of Control and IT

6.1 Contemporary IT Applications

6.2 The Relationship between Control and IT

6.3 ERP Systems

6.4 Shared Service Centres

6.5 Strategic Enterprise Management

6.6 Business Process Management and Internal Control

Part 2: Internal Control in Various Types of Organization

Chapter 7: Typology of Organizations

7.1 Typology of Organizations

7.2 Trade Organizations

7.3 Production Organizations

7.4 Service Organizations with a Limited Flow of Goods

7.5 Organizations that put Space and Electronic Capacity at their Customers' Disposal

7.6 Organizations that put Knowledge and Skills at their Customers' Disposal

7.7 Introduction to the Following Chapters

Chapter 8: Trade Organizations

8.1 Trade

8.2 Credit Sales

8.3 Cash Sales

Chapter 9: Production Organizations

9.1 Production

9.2 Production to Stock

9.3 Mass Customization

9.4 Production to Order

Chapter 10: Service Organizations with a Limited Flow of Goods

10.1 Service

10.2 Limited flow of owned goods

10.3 Limited flow of goods owned by third parties

Chapter 11: Organizations that put Space and Electronic Capacity at their Customers' Disposal

11.1 Capacity Disposition

11.2 Disposition of Specific Space

11.3 Disposition of Specific Electronic Capacity

11.4 Disposition of Non-Specific Space

Chapter 12: Organizations that put Knowledge and Skills at their Customers' Disposal

12.1 Knowledge and Skills Disposition

12.2 Selling of Man-hours

12.3 Deployment of Intellectual Property 12.4 Selling of Financial Products