https://padlet.com/abso_razak/5dr51hdjyl3t How Accounting Information System (AIS) Affecting the Accountants Job Scope en-us 2018-03-11 11:10:44 UTC 2024-04-10 16:04:11 UTC hello@padlet.com abso_razak https://padlet.com/abso_razak/5dr51hdjyl3t/wish/240550765 Based on Fernando Belfo and António Trigo (2013) Procedia Technology 9 page 537, Accounting Information System (AIS) is a computer-based method for tracking accounting activity together with information technology resources. The function of AIS is for the collection, storage and processing of financial and accounting data that is used for internal management decision making, including the non-financial transactions that is directly affect the processing of financial transactions. Accountant’s job is to help a company in evolving AIS and review the transaction of the firm and help the managers to make decisions. An accountant’s responsibility has grown wider as their understanding relating to accounts and auditing is essential in assisting the company to choose the best software for their company. The accountant also will have a great benefit when they know more about information system as in modern accounting, computer is needed to key in all the data. Accountants also can access the data of the company using AIS to complete their task such as preparing the financial statements together with the tax returns.




]]> 2018-03-11 11:26:49 UTC https://padlet.com/abso_razak/5dr51hdjyl3t/wish/240550765 abso_razak https://padlet.com/abso_razak/5dr51hdjyl3t/wish/241802007 Accountants involved in three main users that are system users, designers and auditors. The first one is accountant as a user. Most of the organization, the function of accounting play as the main user of information technology. The procedure of financial transactions will influence the accounting function in certain way. As for the assumption, accountants must give a clear explanation of what they need to the one who will design the system. The second user is accountant as a designers or also known as the systems analysts.  The accountants fit a job as a designer as they are equipped with information measurement professional to design the information system. The function of designing AIS comprises the design of managerial accounting information system to help the management in the process of decision making. The third user is as system auditors. The responsibilities of an auditor is to certify that all the rules are followed following with the documentation. Auditor is the one who will check and give opinion about the fairness of a company’s financial statement. Auditors can be divided into two that are external auditor and internal auditor. External auditor can be called as independent auditor because certified public accounting (CPA) who will check the firms that are independent from the organization’s management. Internal auditor is the auditor that is working in the management that will conduct the auditing process such as examining an operation’s compliance with organizational policies, reviewing the organization’s compliance with legal obligations and others.


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