Accounting information systems and internal control:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chichester
Wiley
2009
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | Previous ed.: published as Accounting information systems by E.H.J. Vaassen. Chichester: Wiley, 2002 Includes bibliographical references and index |
| Beschreibung: | X, 386 S. graph. Darst. |
Internformat
MARC
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| 250 | |a 2. ed. | ||
| 264 | 1 | |a Chichester |b Wiley |c 2009 | |
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Datensatz im Suchindex
| _version_ | 1804138624803930112 |
|---|---|
| adam_text | Contents
About the Authors
vii
Preface
ix
PART I Foundations of Internal Control
1
1
Organizations and their Systems
3
2
Internal Control
27
3
Bridging the Gap between Internal Control and Management Control
57
4
The Dynamics of Control and IT
77
5
Documenting and Evaluating Internal Control Systems
119
PARTII
Internal Control in Various Organizational Processes
141
6
Organizational Processes
143
7
The Purchasing Process
149
8
The Inventory Process
163
9
The Production Process
175
vi
CONTENTS
10
The Sales Process
187
11
Secondary Processes
201
PART III Internal Control in Various lypes of Organizations
213
12
Typology of Organizations
215
13
Trade Organizations
229
14
Production Organizations
247
15
Service Organizations with a Limited Flow of Goods
277
16
Service Organizations that Put Space and Electronic Capacity at their
Customers Disposal
297
17
Service Organizations that Put Knowledge and Skills at their Customers Disposal
321
18
Governmental and Other Not-for-profit Organizations
351
Bibliography
363
Glossary
365
Index
377
Accounting Information Systems
and Internal Control provides
comprehensive approaches to the design and evaluation of internal control
systems. It covers both a traditional process approach and a contemporary
typology approach that focuses on different types of organizations as unique
combinations of organizational processes. In both approaches and throughout
the text, IT is considered an integral part and enabler of internal control.
The second edition of Accounting Information Systems and Internal Control:
Places internal control in the context of other related disciplines.
Discusses contemporary developments in the field of internal control.
Explores the relationship between internal control and management control.
Examines the dynamics of internal control and IT.
Provides tools and techniques for documenting and evaluating internal control systems.
Discusses the traditional process approach to designing and evaluating internal control systems.
Introduces the contemporary typology approach to designing and evaluating internal control systems,
applicable to organizations, in trade, production, service (including knowledge intensive firms and
télécoms),
financial industry, not-for-profit and governmental organizations.
Illustrates practical internal control issues using real life examples taken from several major international
newspapers such as the Financial Times, the Guardian, The New York Times and the Washington Post.
Accounting Information Systems and Internal Control has been written for students at advanced
undergraduate and postgraduate levels. A website accompanies the book and provides case studies,
PowerPoint slides, an instructor s manual together with questions and answers:
www.wileyeurope.com/college/vaassen
Eddy
Vaassen
is Professor of Accounting Information Systems at Maastricht University and the University of
Amsterdam, where he is the director of the international Executive Master of Finance and Control programme.
Roger Meuwissen is Professor of Control and Auditing and the vice-dean of education at the School of
Business and Economics at Maastricht University.
Caren Schelleman is an assistant Professor at Maastricht University. She teaches courses on Internal Control
and Auditing at both undergraduate and graduate levels.
|
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| language | English |
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| spelling | Vaassen, Eddy H. J. Verfasser aut Accounting information systems and internal control Eddy Vaassen, Roger Meuwissen and Caren Schelleman 2. ed. Chichester Wiley 2009 X, 386 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Previous ed.: published as Accounting information systems by E.H.J. Vaassen. Chichester: Wiley, 2002 Includes bibliographical references and index Accounting / Data processing Management information systems Computergestützte Buchführung stw Internes Kontrollsystem stw Datenverarbeitung Accounting Data processing Internes Kontrollsystem (DE-588)4125994-4 gnd rswk-swf Managementinformationssystem (DE-588)4074518-1 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Management Accounting (DE-588)4125415-6 s Internes Kontrollsystem (DE-588)4125994-4 s Managementinformationssystem (DE-588)4074518-1 s DE-604 Meuwissen, Roger Verfasser aut Schelleman, Caren Verfasser aut Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017122338&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017122338&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Vaassen, Eddy H. J. Meuwissen, Roger Schelleman, Caren Accounting information systems and internal control Accounting / Data processing Management information systems Computergestützte Buchführung stw Internes Kontrollsystem stw Datenverarbeitung Accounting Data processing Internes Kontrollsystem (DE-588)4125994-4 gnd Managementinformationssystem (DE-588)4074518-1 gnd Management Accounting (DE-588)4125415-6 gnd |
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| title | Accounting information systems and internal control |
| title_auth | Accounting information systems and internal control |
| title_exact_search | Accounting information systems and internal control |
| title_full | Accounting information systems and internal control Eddy Vaassen, Roger Meuwissen and Caren Schelleman |
| title_fullStr | Accounting information systems and internal control Eddy Vaassen, Roger Meuwissen and Caren Schelleman |
| title_full_unstemmed | Accounting information systems and internal control Eddy Vaassen, Roger Meuwissen and Caren Schelleman |
| title_short | Accounting information systems and internal control |
| title_sort | accounting information systems and internal control |
| topic | Accounting / Data processing Management information systems Computergestützte Buchführung stw Internes Kontrollsystem stw Datenverarbeitung Accounting Data processing Internes Kontrollsystem (DE-588)4125994-4 gnd Managementinformationssystem (DE-588)4074518-1 gnd Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | Accounting / Data processing Management information systems Computergestützte Buchführung Internes Kontrollsystem Datenverarbeitung Accounting Data processing Managementinformationssystem Management Accounting |
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