Information systems in accounting and finance: a European perspective
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| Main Author: | |
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| Format: | Book |
| Language: | English |
| Published: |
Cham
Palgrave Macmillan
[2024]
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | xxvii, 622 Seiten Illustrationen |
| ISBN: | 9783031485855 |
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Contents Part I A Contextual Framework 1 Information Systems in Accounting and Finance: An Overview . Introduction . Learning Outcomes . Business Management and the Need for Information . Information—Towardsa PoliticalContext . Accounting Information Systems—Nature, Context, and Purpose . To Provide Users withInformation . To Support Decision Making and Facilitate Control . Contemporary Contexts of Accounting Information Systems . Procedural/Processing Context . Organisational and Relational Context . Social and Political Nature of Accounting Information Systems . Internal Influences of Accounting Information Systems . External Influences of Accounting Information Systems . Organisational Users . Internal Users of Accounting Information Systems . External Users of Accounting Information Systems. Accounting Information Systems—Problems/Fallacies . Problems with Accounting Information Systems.
Accounting Information Systems—A Contemporary Framework. Concluding Comments . Self-Review Questions. References . 3 3 3 3 5 6 8 9 10 11 13 17 17 18 18 18 20 20 21 21 22 22 23 2 Systems Thinking. Introduction . Learning Outcomes . Systems Thinking . Hard System/Soft System . What Is a System? . Understanding the Context of Systems Thinking . 25 25 25 25 26 28 33 ix
X 3 Contents Applying Systems Thinking . Modern Society (Modernity) . Financial Environment . Company (Cycles of Operation). Systems Thinking—The Full Picture . Systems Thinking—Key Elements of a System . Input . Transformation Process . Output . System Boundaries . System(s) Environment . Control . System Objectives/Goals . 35 35 36 37 37 37 39 40 40 40 40 41 41 Equifinalty . 41 Multifinality . System Adaptability . Shared and Overlapping System(s) .
Interconnections . Decoupling . Multiple and Conflicting Objectives . Systems Constraints . Sub-Optimality . Concluding Comments . Self-Review Questions. ;. References . 42 42 42 42 43 45 45 45 47 48 48 Control—Management by Design . ,. Introduction . Learning Outcomes . Control and a Trust in Systems . Regulation, Surveillance, and Control . Regulation . Surveillance . Control . Corporate Context of Control
. Basic Elements of the Control Cycle . Understanding Systemic Control . Feedback and Feedback Loops . Feedforward and Feedforward Loops . Closed/Open Loop Systems . Types of Feedback. Types of Feedforward . Control Systems—A Reality Check . Problems in Control Action . 49 49 49 50 55 56 56 57 58 59 60 60 63 65 65 65 66 67
xi Contents Timing of Control Action . Delays in the Control Cycle . Internal Contradiction . Concluding Comments . Self-Review Questions . Reference . Part II 4 Information Systems in Accounting and Finance Accounting Information Systems and the Information Age . Introduction . Learning Outcomes . A Brief History of Information and Communications Technology. The Internet. the World Is Out There! . A Brief History of the Future . The Foundations of the Internet . Controlling the Internet . Names, Numbers, Standards, and Regulations . Internet Standards . . and the Internet Today
. The Internet. the Good, the Bad and the Great Divide! . eBusiness—Tomorrows World . Today! . eCommerce—Related Developments and Innovations . Websites . Electronic Data Interchange (EDI) . Electronic Funds Transfer (EFT) . Email . Payment Card Industry Data Security Standard . Accounting and Business-Related Information and Communications Technology Innovations . Computer-Based Accounting Systems . Resource Planning and Management Systems . Other Information and Communications Technology-Enabled Innovations . Concluding Comments . Self-Review Questions. Reference . 5 67 68 68 69 69 70 Networking: Creating Connections
. Introduction . Learning Outcomes . Understanding Differences . Soft-Type Networks . Hard-Type Networks . Semi-Soft-Type Networks. 73 73 73 74 74 74 75 77 80 80 86 87 88 88 90 91 98 103 104 104 110 113 116 116 122 123 123 123 123 124 125 126
xii 6 Contents Soft-Type Networks . Soft-Type Networks—Architectures . Soft-Type Networks—Topologies . Soft-Type Networks—Protocols . Locating Soft-Type Networks . Hard-Type Networks . Hard-Type Network—Architectures . Hard-Type Network—Connecting Components . Wide Area Network . Metropolitan Area Network . Local Area Network . Personal Area Network . Client-Server Network . Реего-Реег Network . Hard-Type Networks—Topologies . Hard-Type Networks—Protocols . Semi-Soft-Type Networks .
Internet. Intranet. Extranet . Cloud Computing . Types of Cloud Computing . Deployment Models . Concluding Comments . Self-Review Questions. 126 127 128 129 129 131 131 132 137 139 139 141 141 143 145 155 158 159 161 163 164 165 166 166 167 Information Management and Data Processing. Introduction . Learning Outcomes . Data Management . Data Selection . Data Conversion . DataCapture . Data Input . Data Storage
. Data Maintenance . Data Processing . Data Output . Data. The Need for Structure . File-Orientated Approach . Data-Orientated Approach/Database System . File-Orientated Systems Vs. Data Orientated Systems . Data Processing . Manual-Based Data Processing . Computer-Based Data Processing . 171 171 171 172 172 172 173 173 174 174 175 175 175 177 182 184 188 189 190
Contents xiii Centralised Data Processing Vs. Distributed Data Processing . 194 Describing Data Processing Systems . . 196 Data Flow Diagrams . 197 Flowcharts . 206 Entity Relationship Diagram . 214 Coding Systems . 223 Databases . 225 Databases . a (Very) Brief History. 226 Databases . Alternative Data Models . 226 Database Schema . 228 Database Audience . 228 Database Management System(DBMS) . 229 Database Administration System(DBAS) . 229 Concluding Comments . 230 Self-Review Questions . 230 References . 234 7 Internal Control and Accounting Information Systems Security . Introduction
. Learning Outcomes . Internal Control and Information Systems Security—A Contemporary Context. Internal Control and the Priorities of Capital . Context Filtering—An Imposed Hierarchical Context. Macro Level Factors . Micro Level Factors . Internal Control—A Composed Framework . Control Environment . Control Activities . Analysis of Internal and External Risk . Information and Communication . Monitoring . . and Internal Control? . Classification of Controls . Classification by Function . Classification by
Type/Scope. Internal Control—Consequences of Failure . COSO Guidance on Monitoring Internal Control Systems . Information Systems Security—Purpose and Scope. Internal Control and the Security of Tangible/Nontangible Resources . Internal Controls and the Security of Data/Information . Internal Controls and the Security of Company/Organisational Networks . Enterprise Risk Management—Towards an Integrated Framework . 235 235 235 236 238 239 241 242 245 246 247 247 248 249 249 250 251 252 261 261 262 263 264 264 266
Contents χίν COSO Enterprise Risk Management Framework . ISO 31000: International Risk Management Standard. Sarbanes-Oxley Act 2002 . Disaster Contingency and Recovery Planning . Prevention . Recovery . Concluding Comments . Self-Review Questions. References . . Part ΠΙ 8 Transaction Processing Cycles Accounting Information Systems: A Cyclical Perspective. Introduction . Learning Outcomes . Contemporary Transaction Processing . Flexibility, Adaptability, and Reflexivity. Controllability . Purposive Context . The Funding Cycle
. The Value Chain . The Value Cycle. Contemporary Transaction Processing—Towards a Classification . Contemporary Transaction Processing—Categories . Contemporary Transaction Processing—Types . Contemporary Transaction Processing—Cycles . The Revenue Cycle . The Expenditure Cycle . The Conversion Cycle . The Management Cycle. General Data Protection Regulations . Data Protection Principles . Conditions for Consent . Special Categories of Personal Data. Data Protection Rights . Concluding Comments . Self-Review
Questions. References . 9 266 267 268 268 271 272 274 275 276 279 279 279 279 282 282 283 284 285 287 288 291 291 294 296 296 297 297 298 299 301 301 302 305 305 306 Accounting Information Systems: Transaction Processing Cycles (I) . 307 Introduction . Learning Outcomes . Revenue Cycle . Debtor-Based Revenue Cycle . Non-Debtor-Based Revenue Cycle . 307 307 308 309 311
Contents XV Cash-Based Sales System . Revenue Cycle—Information Requirements . Debtor-Based Revenue Cycle—Risks . Non-Debtor-Based Revenue Cycle—Risks . Revenue Cycle—Internal Control and Systems Security . General Controls . Application Controls . Expenditure Cycle . Creditor-Based Expenditure Cycle . Payroll . Non-Creditor-Based Expenditure Cycle . Expenditure Cycle—Information Requirements . Period-Based Activity Information . Creditor-Based Expenditure Cycle—Risks . Expenditure Cycle—Internal Control and Systems Security . General Controls . Application Controls. Concluding Comments
. Self-Review Questions . 312 312 313 315 315 316 319 321 321 324 327 328 329 330 332 332 334 336 337 10 Accounting Information Systems: Transaction Processing Cycles (II) . Introduction . Learning Outcomes . Conversion Cycle. Product Development System . Production Planning/Scheduling System. Manufacturing Operations . Production Management System . Cost Management System . . and World Class Manufacturing? . Conversion Cycle—Information Requirements . Conversion Cycle—Risks . Conversion Cycle—Internal Controls and Systems Security . General Controls
. Application Controls. Management Cycle . Finance (Non-Transactional Finance) Management System . Non-Transactional Finance—Internal Controls . Fund Management System . Understanding Fund Management. Fund Management—Receipts . Fund Management—Disbursements . Fund Management Documentation—Ensuring an Audit Trail . Fund Management—Risks . 339 339 339 340 340 341 341 342 342 343 343 344 348 349 351 353 354 356 359 359 361 362 363 363
xvi Contents Assets Management System . Non-Current Assets Management . Retention of Non-Current Assets . Disposal of Non-Current Assets . Non-Current Assets Management—Internal Controls . Current Assets Management . Current Assets Management . Inventory Management . Debtor Management . Debtor Management—Internal Controls . Debtor Management—Costs/Risks . Liabilities Management System . Creditor Management. General Ledger Management System . General Ledger Management—Risks. Concluding Comments . Self-Review Questions. 11 364 364 367 368 369 372 372 372 378 378 380 380 381
383 385 386 386 Information Technology and the Virtual World. 391 Introduction . . 391 Learning Outcomes . 391 eCommerce and the Changing World of Business—Towards a Self-Service Economy! . 392 eCommerce—The Success Factors . 392 eCommerce—The Failure Factors . 394 Categories of eCommerce . 394 A Dot Com Company (or a Single Channel Company) . 396 A Dot Bam Company (or a Dual Channel Company) . 396 A Dot Bam+ Company (or a Tri-Channel Company) . 396 Business-to-Consumer (B2C) eCommerce . 396 Business-to-Business (B2B) eCommerce . 396 Business-to-Business-to-Consumer (B2B2C) eCommerce . 397 Consumer to Business (C2B) eCommerce . 397 Consumer-to-Consumer (C2C) eCommerce . 397 Consumer-to-Business-to-Consumer (C2B2c) eCommerce . 397 Other eCommerce-Related Activities . 397 Product/Service Advertising Activities
. 398 Prospect Generation Activities . 398 Customer Support Activities . 399 Barriers to eCommerce . 399 eCommerce. Is It Secure? . 400 Removing the Barriers to Ecommerce—Protection Schemes . 400 Transaction Encryption . 400 Digital Certificates. 400 Authentication Software . 401
xvii Contents B2C (Business to Consumer) Ecommerce . Electronic Order Taking Facility . Virtual Checkout Facility . Payment Processing Facility. Accepting Online Payments . Understanding The Online Payment Journey . B2C (Business to Consumer) eCommerce . Behind the Screen! . . and the Cost of Online Payments . Payment Processing Security. Using an Online Shopping Mall. B2B (Business to Business) eCommerce . Benefits of eCommerce . Provider-Related Benefits . Customer/User-Related Benefits. Problems with eCommerce . eCommerce and the Matter of Regulation . General Data Protection Regulations (GDPR) . Consumer Rights Directive . eMoney
. eMoney Institutions. Types of eMoney . Who Uses eMoney . Advantages and Disadvantages of eMoney . mCommerce . Categories of mCommerce . Advantages and Disadvantages of mCommerce. The Future of mCommerce . mCommerce. Staying Safe Online. Contactless Commerce—Towards a New Retail Experience . Concluding Comments . Self-Review Questions. Part IV 12 401 402 402 403 403 404 404 405 406 407 407 407 408 408 409 410 412 413 413 414 414 415 415 415 416 416 417 417 418 419 Risk, Security, and Accounting Information Systems Audit and Development Risk Exposure, Fraud, Cyber Terrorism, and Computer Crime . Introduction . Learning Outcomes
. Social and Economic Context of Risk . Risk Exposure. Source of Risk . Types of Risk . Degree of Risk Exposure . Minimising Risk Exposure and Ensuring Information Security . COBIT . 425 425 425 426 432 432 434 435 435 437
xviii Contents COBIT Framework . 438 COBIT Goals . 438 COBIT Principles . 438 Accounting Information Systems—Fraud, Cyber Terrorism, and Computer Crime . 439 Fraud . 439 Computer-Assisted Fraud . 440 Other Common Types of Frauds . 447 Fighting Fraud and Minimising Loss . 448 Cyber Terrorism . 450 Fighting Cyber Terrorism . 451 Computer Crime . 451 Fighting Computer Crime. 454 Inappropriate Use of Corporate Information Technology . 454 Theft of Computer Hardware and Computer Software . 456 Unauthorised Access and Information Theft . 459 Botnet. 471 Concluding Comments
. 471 Self-Review Questions. 472 References .'. 476 13 Accounting Information Systems Audit. Introduction . Learning Outcomes . The Role of the Auditor . Types of Auditors . Internal Auditor . External Auditor. Who Can be an Auditor? . Internal Auditor . External Auditor. Who Should be Audited? . Regulatory Framework. . The Appointment, Resignation, and Dismissal of Auditors. Appointment of an External Auditor . Removal of an
External Auditor . Resignation of an External Auditor . Independence of an External Auditor. Rotation of Auditor. Purpose of an Audit . Sufficiency . Appropriateness and Dependability . Audit Evidence . Categories and Types of Audits . Types of Financial Statement Audit . 477 477 477 478 478 478 479 480 480 480 482 482 483 483 483 483 484 484 485 486 486 486 487 489
Contents Balance Sheet Audit . Income Statement Audit . Cashflow Statement Audit . Stages of a Financial Statement Audit. Audit Opinion . Types of Compliance Audit . Systems Audit/Internal Control Evaluation . Management Audit . Corporate Governance Audit . Security Audit . Types of Operational Audit . Risk Audit . Social Audit . Environmental Audit. Software Compliance Audit. Disaster Recovery and Business Continuity Audit . Value for Money Audit
. Forensic Audit. Energy Audit . Project Audit . Information Technology Audit . SOFT Audit . Auditing Techniques . Audit Testing . Narrative Reports/Descriptions . Flowcharts (Including System, Program, and Document Flowcharts) . Internal Control Questionnaires (ICQs). Statistical Sampling . Computer-Assisted Audit Techniques (CAATs) . Auditing Computer-Based Accounting Information Systems . Content (or Application) Audit . Non-CAAT-Based Auditing (Auditing Around the Computer). CAAT-Based Auditing (Auditing Through/With the Computer) . CAATs
Used in the Analysis of Data . Data File/Record Interrogation . CAATs Used in the Verification of (Internal) Control Systems . Some Guidelines on Planning the Use of CAATs . Context (or Environment) Audit . Organisational Controls . System Development and Maintenance Controls. Access Controls . Sundry Controls . Auditing Computer-Based Accounting Information Systems—More Issues. xix 489 490 490 491 492 494 494 494 495 495 496 496 496 497 497 498 498 498 499 500 500 500 500 501 502 503 504 506 506 509 510 511 511 511 512 513 516 517 518 519 520 520 521
XX 14 Contents Databases . Online Networks . Real-Time Systems . Concluding Comments . Self-Review Questions. 521 522 523 523 524 Accounting Information Systems Development . Introduction . Learning Outcomes . Accounting Information Systems and Need for Change. Types of Change . Change Management . Accounting Information Systems Development—Alternative Approaches . Systenîs Development Life Cycle Approach . Systems Planning . Systems Analysis . Systems Design . Conceptual
Design Phase . The Function-Orientated Design Approach . The Object-Orientated Design Approach . Design Considerations—Data Input(s) . Design Considerations—Processing Procedures . Design Considerations—Files . Design Considerations—Programs . Design Considerations—Data Output(s) . Design Considerations—Internal Controls . Systems Selection . Purchase . Lease . Selecting a Supplier/Developer. Single Supplier/Developer . Multiple Suppliers/Developers . Selecting a Hardware System . In-House Development of Software—Top-Down Approach . In-House Development of Software—Bottom-Up Approach . Out-House Acquisition of Software—Generic
Software. Out-House Acquisition of Software—Commissioned Software. Systems Implementation/Systems Conversion . Systems Implementation . Critical Path Analysis. Scheduling Chart . PERT (Project Evaluation and Review Technique) Chart. Systems Conversion . Pilot (or Modular) Conversion . 527 527 527 528 530 532 533 534 536 539 543 544 545 545 547 547 548 549 551 551 552 554 555 556 557 557 558 558 560 562 563 565 565 567 567 568 573 574
Contents xxi Parallel Conversion . Data Conversion . Data File Selection . Data File Conversion . Data File Validation . Systems Review . Post-Implementation Assessment(s) . Resource Management Assessment . Post-Implementation Review Report . Structured Systems Analysis and Design Approach. Models Used in Structured Systems Analysis and Design Approach. Stages of Structured Systems Analysis and Design Approach . The Advantages of Structured Systems Analysis and Design. The Disadvantages of Structured Systems Analysis and Design . Prototyping. The Specification of User Needs and Requirements . The Development of an Initial Prototype . The Modification of the
Prototype . The Acceptance and/or Rejection of the Prototype. The Advantages of Prototyping . The Disadvantages of Prototyping. Managing Resistance . Sources of Resistance. Types of Resistance . Managing Resistance and Resolving Conflict . So, Resistance Is Futile? . Concluding Comments . Self-Review Questions. References . 575 575 576 576 576 576 577 579 580 580 Index . 595 580 581 583 584 584 585 585 585 586 586 587 587 588 589 590 591 591 591 593 |
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| spelling | Boczko, Tony Verfasser (DE-588)1318702976 aut Information systems in accounting and finance a European perspective Tony Boczko Cham Palgrave Macmillan [2024] © 2024 xxvii, 622 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier Accounting Financial Accounting Risk Management Auditing Financial risk management Erscheint auch als Online-Ausgabe 978-3-031-48586-2 (DE-604)BV049527733 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034912647&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Boczko, Tony Information systems in accounting and finance a European perspective Accounting Financial Accounting Risk Management Auditing Financial risk management |
| title | Information systems in accounting and finance a European perspective |
| title_auth | Information systems in accounting and finance a European perspective |
| title_exact_search | Information systems in accounting and finance a European perspective |
| title_exact_search_txtP | Information systems in accounting and finance a European perspective |
| title_full | Information systems in accounting and finance a European perspective Tony Boczko |
| title_fullStr | Information systems in accounting and finance a European perspective Tony Boczko |
| title_full_unstemmed | Information systems in accounting and finance a European perspective Tony Boczko |
| title_short | Information systems in accounting and finance |
| title_sort | information systems in accounting and finance a european perspective |
| title_sub | a European perspective |
| topic | Accounting Financial Accounting Risk Management Auditing Financial risk management |
| topic_facet | Accounting Financial Accounting Risk Management Auditing Financial risk management |
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