Characteristics of the Accounting Information Systems

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An accountant plays a vital role in any business; one can even say they are one of the most influential practitioners. For instance, accountants participant in generating rules and guidelines, advising day to day business activities, and even decision making. While the IT and IS communities are used frequently in many businesses, they are not the founders of the characteristics of useful information. The key reason behind this is due to the fact that accountants are the users of IS and IT communities. As being the primary users, one can expect the characteristics, rules, and guidelines for an information system to be designed by the accountants themselves. In a broader view, “accountants can assume three roles: designer, user, and auditor” (Gelinas, Dull 27). As a designer, the accountant can offer its knowledge of various principles (accounting principles and auditing principles), and various methods and techniques (information system and system development). In designing an accounting information system (AIS), the accountant can answer various questions that relate back to the seven characteristics of useful information systems. Some questions may include: “What will be recorded and how will transactions be recorded? When will the transaction be recorded and when will they be reported? What controls will be necessary to provide valid, accurate, and complete records? How much detail will reports need?” (Gelinas, Dull 27). If accountants did not design the AIS then these questions may be left unanswered without their expertise. Accountants perform many functions in an organization such as a “clerk, controller, treasurer, tax specialist, and financial analyst” (Gelinas, Dull 27). Therefore, it is necessary for them to use the AIS to perform their duties. As a user, it is imperative for the accountant to participant in the AIS process to make sure it contains the required features. In addition, knowing how to use the AIS technology would be very beneficial in...
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