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- 1. ACCOUNTING INFORMATION SYSTEMS (AIS) Introduction, Definition and importance of AIS
- 40. © Sampson Anomah 2009 Management Information Systems (MIS) compared with Accounting Information Systems (AIS) The information role of the AIS has been given above. It should be noted that the AIS is part of the MIS. MIS is interactive human/machine systems that support decision making for users both in and out of traditional organizational boundaries The MIS also includes information systems or applications for: - marketing - production - internal auditing - personnel (HR) - data processing, etc.
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- Information about AIS on the Internet can be grouped into 3 categories: Sponsored/Commercial Information - a consideration has been paid for the publication of the information on the internet for the purpose to sell a product or service. Although, it may appear to be subjective, it may not be 100% biased. E.g. www.investopedia.com. Popular/Practitioner Information - This is a piece of information that has gone through a review stage prior to publication. Since this has gone through the review stage, it could be more objective than sponsored information. This will be able to give managers a way to rethinking into new ways of going about things.e.g. www.aicpa.org/pubs/jofa/joahome.htm. Scholarly Information - This is also a piece of information that has gone through a review stage prior to publication. Since this has gone through the review stage, it could be more objective than sponsored information. This normally is a fully reviewed and approved research with adequate literature review and an answered research question. This provides ‘value added’ factor to the information.e.g. www.pdcnet.org/beq.html.