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Accounting Information Systems: Connecting
Careers, Systems, and Analytics 1st Edition
Updated 2025/2026 [A+] All Chapters
by Arline A. Savage (Author), Danielle Brannock (Author), Alicja Foksinska (Author)
1
, TABLE OF CONTENTS
Part I: Foundations of AIS
1 Accounting as Information
1.1 Why Is Accounting Information Important? 1-2
1.2 How Have Accounting Information Systems Evolved? 1-13
1.3 How Does Management Use Information? 1-19
1.4 What Is the Relationship Between Accounting and Data Analytics? 1-25
2 Risks and Risk Assessments
2.1 How Do We Understand Risk? 2-2
2.2 What Are the Types of Risks? 2-8
2.3 How Do We Prioritize Risk? 2-14
2.4 How Do We Respond to Risk? 2-19
3 Risk Management and Internal Controls
3.1 How Do Internal Controls Mitigate Risk? 3-2
3.2 How Are Controls Classified? 3-8
3.3 How Do We Assess Internal Controls? 3-17
3.4 Why Are Internal Control Frameworks Important? 3-23
4 Software and Systems
4.1 How Do Systems Capture and Process Data? 4-2
4.2 How Do Startups and Small Businesses Use Technology? 4-11
4.3 What Are the Characteristics of Information Systems for Growing Companies? 4-16
4.4 Why Are Enterprise Resource Planning (ERP) Systems Considered Ideal? 4-22
5 Data Storage and Analysis
5.1 What Is Data? 5-2
5.2 How Is Data Stored? 5-9
2
,5.3 What Makes Data “Big Data”? 5-13
5.4 How Do Accounting Professionals Use Data? 5-18
6 Designing Systems and Databases
6.1 How Are Systems Developed? 6-2
6.2 Which Methodology Should Be Used? 6-9
6.3 What Type of Database Should Be Used? 6-16
6.4 How Are Relational Databases Designed? 6-21
6.5 How Do We Interact with Data in a Database? 6-30
6.6 How Can We Create Database Forms and Reports? 6-40
7 Emerging and Disruptive Technologies
7.1 How Do Companies Approach Emerging and Disruptive Technologies? 7-2
7.2 How Do Disruptive Technologies Provide Business Opportunities? 7-7
7.3 How Does Robotic Process Automation (RPA) Benefit Accounting Professionals? 7-13
7.4 What Is Blockchain? 7-24
7.5 Why Should Accountants Care About Blockchain? 7-32
8 Documenting Systems and Processes
8.1 Why Do We Document Systems and Processes? 8-2
8.2 How Do We Know Which Type of Documentation to Use? 8-6
8.3 How Do Flowcharts Illustrate Systems or Business Processes? 8-13
8.4 How Do Data Flow Diagrams Show Information Flow? 8-20
8.5 What Software Tools Can Be Used for Graphical Documentation? 8-26
Part II: Business Processes
9 Human Resources and Payroll Processes
9.1 How Are Human Resources and Payroll Related? 9-2
9.2 How Are New Employees Hired? 9-6
9.3 What Happens When an Employee Is Terminated? 9-14
9.4 How Do We Compensate Employees for Their Work? 9-20
3
, 9.5 How Can Human Resources and Payroll Data Be Used to Identify Risks? 9-29
10 Purchasing and Payments Processes
10.1 What Is the Relationship Between Purchasing, Inventory Management, and Supply Chain
Management? 10-2
10.2 How Are Inventory and Other Goods and Services Purchased? 10-9
10.3 What Makes Fixed Assets Unique to Purchasing and Payments? 10-17
10.4 How Do We Evaluate the Credit Payments Process? 10-24
10.5 How Does the AIS Capture Purchasing and Payments Data? 10-29
11 Conversion Processes
11.1 What Is the Relationship Between Conversion Processes, Inventory, and Supply Chain
Management? 11-2
11.2 Why Is Cost Accounting Important to the Accounting Information System? 11-14
11.3 What Is Digital Manufacturing? 11-22
11.4 How Is Data Collected and Used? 11-26
12 Marketing, Sales, and Collections Processes
12.1 How Do Marketing, Sales, and Collections Complete the Business Model? 12-2
12.2 Why Are Business Credit Sales More Complex Than Consumer Cash Sales? 12-11
12.3 How Do We Ensure That Revenue Is Correctly Recognized? 12-23
12.4 How Are Customer Payments Collected? 12-29
12.5 Which Reports and Analytics Give Insights into These Processes? 12-36
13 Financial Reporting Processes
13.1 How Is an AIS Involved in Financial Reporting? 13-2
13.2 How Are Financial Statements Generated by an AIS? 13-6
13.3 How Does XBRL Create Efficient Financial Reporting? 13-16
13.4 Are There Other Important Financial Accounting Reports? 13-20
13.5 How Is Financial Reporting Data Used for Insights and Decision Making? 13-25
Part III: Risk Assurance
14 Information Systems and Controls
4
Accounting Information Systems: Connecting
Careers, Systems, and Analytics 1st Edition
Updated 2025/2026 [A+] All Chapters
by Arline A. Savage (Author), Danielle Brannock (Author), Alicja Foksinska (Author)
1
, TABLE OF CONTENTS
Part I: Foundations of AIS
1 Accounting as Information
1.1 Why Is Accounting Information Important? 1-2
1.2 How Have Accounting Information Systems Evolved? 1-13
1.3 How Does Management Use Information? 1-19
1.4 What Is the Relationship Between Accounting and Data Analytics? 1-25
2 Risks and Risk Assessments
2.1 How Do We Understand Risk? 2-2
2.2 What Are the Types of Risks? 2-8
2.3 How Do We Prioritize Risk? 2-14
2.4 How Do We Respond to Risk? 2-19
3 Risk Management and Internal Controls
3.1 How Do Internal Controls Mitigate Risk? 3-2
3.2 How Are Controls Classified? 3-8
3.3 How Do We Assess Internal Controls? 3-17
3.4 Why Are Internal Control Frameworks Important? 3-23
4 Software and Systems
4.1 How Do Systems Capture and Process Data? 4-2
4.2 How Do Startups and Small Businesses Use Technology? 4-11
4.3 What Are the Characteristics of Information Systems for Growing Companies? 4-16
4.4 Why Are Enterprise Resource Planning (ERP) Systems Considered Ideal? 4-22
5 Data Storage and Analysis
5.1 What Is Data? 5-2
5.2 How Is Data Stored? 5-9
2
,5.3 What Makes Data “Big Data”? 5-13
5.4 How Do Accounting Professionals Use Data? 5-18
6 Designing Systems and Databases
6.1 How Are Systems Developed? 6-2
6.2 Which Methodology Should Be Used? 6-9
6.3 What Type of Database Should Be Used? 6-16
6.4 How Are Relational Databases Designed? 6-21
6.5 How Do We Interact with Data in a Database? 6-30
6.6 How Can We Create Database Forms and Reports? 6-40
7 Emerging and Disruptive Technologies
7.1 How Do Companies Approach Emerging and Disruptive Technologies? 7-2
7.2 How Do Disruptive Technologies Provide Business Opportunities? 7-7
7.3 How Does Robotic Process Automation (RPA) Benefit Accounting Professionals? 7-13
7.4 What Is Blockchain? 7-24
7.5 Why Should Accountants Care About Blockchain? 7-32
8 Documenting Systems and Processes
8.1 Why Do We Document Systems and Processes? 8-2
8.2 How Do We Know Which Type of Documentation to Use? 8-6
8.3 How Do Flowcharts Illustrate Systems or Business Processes? 8-13
8.4 How Do Data Flow Diagrams Show Information Flow? 8-20
8.5 What Software Tools Can Be Used for Graphical Documentation? 8-26
Part II: Business Processes
9 Human Resources and Payroll Processes
9.1 How Are Human Resources and Payroll Related? 9-2
9.2 How Are New Employees Hired? 9-6
9.3 What Happens When an Employee Is Terminated? 9-14
9.4 How Do We Compensate Employees for Their Work? 9-20
3
, 9.5 How Can Human Resources and Payroll Data Be Used to Identify Risks? 9-29
10 Purchasing and Payments Processes
10.1 What Is the Relationship Between Purchasing, Inventory Management, and Supply Chain
Management? 10-2
10.2 How Are Inventory and Other Goods and Services Purchased? 10-9
10.3 What Makes Fixed Assets Unique to Purchasing and Payments? 10-17
10.4 How Do We Evaluate the Credit Payments Process? 10-24
10.5 How Does the AIS Capture Purchasing and Payments Data? 10-29
11 Conversion Processes
11.1 What Is the Relationship Between Conversion Processes, Inventory, and Supply Chain
Management? 11-2
11.2 Why Is Cost Accounting Important to the Accounting Information System? 11-14
11.3 What Is Digital Manufacturing? 11-22
11.4 How Is Data Collected and Used? 11-26
12 Marketing, Sales, and Collections Processes
12.1 How Do Marketing, Sales, and Collections Complete the Business Model? 12-2
12.2 Why Are Business Credit Sales More Complex Than Consumer Cash Sales? 12-11
12.3 How Do We Ensure That Revenue Is Correctly Recognized? 12-23
12.4 How Are Customer Payments Collected? 12-29
12.5 Which Reports and Analytics Give Insights into These Processes? 12-36
13 Financial Reporting Processes
13.1 How Is an AIS Involved in Financial Reporting? 13-2
13.2 How Are Financial Statements Generated by an AIS? 13-6
13.3 How Does XBRL Create Efficient Financial Reporting? 13-16
13.4 Are There Other Important Financial Accounting Reports? 13-20
13.5 How Is Financial Reporting Data Used for Insights and Decision Making? 13-25
Part III: Risk Assurance
14 Information Systems and Controls
4
