Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Introduction
Information Technology and AIS
Lecturer:
Faraz Ahmed Quddusi
Branches of Financial Information
A Financial Accounting Audit Trail
Corporate Scandals and Accounting
Enron (2001)
Manipulation of accounting records
Understate liabilities and inflate earnings
Volkswagon
Worldcom
Barklays
Petrobras
The Sarbanes-Oxley Act of 2002 (USA)
Public companies must hire independent, new auditors to review internal controls
Section 404
Implement and assess internal controls
Auditors evaluate those assessments
Combined Code of Corporate Governance (UK)
Components
Cost Accounting
Budgeting
Cost Accounting
AIS Examples
Activity-Based Costing
Corporate Performance Measurement and
Business Intelligence
Corporate Performance Measurement
Balanced Scorecard
Financial Performance
Customer Knowledge
Internal Business Processes
Learning and Growth
AIS to ERP
Business Intelligence and Dashboards
Need for Financial Information
Role of Accounting Information Systems
Transparent
Financial Reporting
of Business
Operations
Accounting
Information Systems
(ERP)
Role in Role in
Corporate
Value Chain Strategy
ROLE OF THE AIS IN THE VALUE CHAIN
ROLE OF THE AIS IN THE VALUE CHAIN
ROLE OF THE AIS IN THE VALUE CHAIN