Accounting and Management Information System Improvements

Accounting Information Systems: The Challenge of Extending Their Scope to Business and Information Strategy” is a scholarly journal from the American Accounting Association Accounting Horizons. Written by David H. Brecht and Merle P. Martin, they describe how information technology is becoming more advanced as the years pass and that accounting information systems are becoming insufficient as a result. Due to the inadequacy that accounting information systems are becoming, accountants are being advised to focus on designing new accounting information systems to help businesses receive the information and support needed. The article explains how accountants currently focus on strategic, management, and task/operations systems styles of business as well as the types of design characteristics that influence the developing of information systems. The tools that accountants are using can help with further advancements for accounting information systems. With this knowledge, the article describes how an accountant can have the ability to design, identify, and implement the needed upgrades to accounting information systems.

Accounting/Management Information System Improvements

Accounting information systems (AIS) are widely used in many and most businesses, but as time and technology has progressed, the need for AIS has faltered because it no longer provides the necessities for a business. As a result, changes need to be made in order for AIS to supply the effecient information needed for a business. The article being critiqued describes how accounting/management information systems (A/MIS) can be developed and improved through the discussion of "the business focus of a system application and its design characteristics". By expanding ...

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Works Cited

Brecht, H. D., Martin, M. P. (1996) Accounting Information Systems: The Challenge of Extending Their Scope to Business and Information Strategy Accounting Horizons 10(4), 16-22

Williams J. R., Haka, S. F., & Bettner, M. S. (2004) Financial and Managerial Accounting (13th ed.) NY: McGraw Hill Companies

Gelinas Jr., U. J., Dull, R. B., & Wheeler, P. R. (2012) Accounting Information Systems (9th ed.) Ohio: South Western Cengage Learning

U.S. General Accounting Office (2001) Management Planning Guide for Information Systems Security Auditing Retrieved on February 16, 2012 from http://www.gao.gov/special.pubs/mgmtpln.pdf

Bawaneh, S. S. (2011) Information Technology, Accounting Information System and their effect on the Quality of Accounting University Education Interdisciplinary Journal of Contemporary Research in Business 3(2), 1815-1840.