Accounting Information Systems and Internal Control

Considered a discipline as well as a collection of systems, Accounting Information Systems (AIS) studies the structuring and operation of planning and control processes, and is ultimately concerned with providing information for decision making and accountability. With less of a focus of technology and more on organizational issues, this timely reference covers traditional internal control systems and discusses these in conjunction with contemporary management control systems. Each chapter contains references to small and mid-sized firms that highlight the differences between the control systems in each of them.