https://padlet.com/nurhayatiahmadhassan/83tb5kvukbga The reflection of Accounting Information System (AIS) affecting the accountants job scope. en-us 2018-03-20 14:32:18 UTC 2018-03-20 15:13:47 UTC hello@padlet.com https://padlet-assets.s3.amazonaws.com/icons/Diskette.png nurhayatiahmadhassan https://padlet.com/nurhayatiahmadhassan/83tb5kvukbga/wish/244049023 Accountants plays the following roles in AIS, the industry they are into does not matter. The accountants’ ability to deliver whenever they are being called upon is the reason of the crucial role play by accountant. This section of study deals with the accountant’s relationship to the information system. Accountants are primarily involved as system users and designers.

]]> 2018-03-20 14:41:50 UTC https://padlet.com/nurhayatiahmadhassan/83tb5kvukbga/wish/244049023 nurhayatiahmadhassan https://padlet.com/nurhayatiahmadhassan/83tb5kvukbga/wish/244051004 Accountants are users of AIS, logically they are the first people to set an example for others to follow. The junior accounting staff members that are not privileged to participate in the designing stage of accounting information system will only act as a user’s of accounting information system. The accounting function is the single largest user of IT in the most organisations where all systems that process financial transactions impact the accounting function in some way. As end users, accountants must provide a clear picture of their needs to the professionals who design their systems. For example, the accountant must specify accounting rules and techniques to be used, internal control requirements, and special algorithms such as depreciation models. The design errors can occur which will lead to failure in system because of the lack of user involvement especially accountants.

]]> 2018-03-20 14:44:33 UTC https://padlet.com/nurhayatiahmadhassan/83tb5kvukbga/wish/244051004 nurhayatiahmadhassan https://padlet.com/nurhayatiahmadhassan/83tb5kvukbga/wish/244051462 Accountants as System Designers Accountants are major catalysts in the design of accounting information system because they suit the qualification and knowledgeable regarding the information measurement professionals to design the information system. Generally, it is believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes. Traditionally, accountants have been responsible for key aspects of the information system, including assessing the information needs of users, defining the content and format of output reports, specifying sources of data, selecting the appropriate accounting rules, and determining the controls necessary to preserve the integrity and efficiency of the information system. Usually, the procedures for processing information were manual, and the medium for transmitting and storing data was paper. Nowadays, computer programs change the manual procedures, and paper records were stored digitally. The accountants were quite unsure regarding their status and unwilling to explore this emerging technology because of the lacking ability in computer skills. The computer programmers mostly have no accounting or business’s knowledge and training, given the responsibility to design of accounting information systems. By that, a lot of systems have violated the accounting principles and less of controls that in need. Large system failures and computer frauds marked this period in accounting history. The accountant determines the nature of the information required, its sources, its destination, and the accounting rules that need to be applied. 

]]> 2018-03-20 14:45:13 UTC https://padlet.com/nurhayatiahmadhassan/83tb5kvukbga/wish/244051462