了得網管理_會計信息繫統（英文版·第12版）(工商管理經典教材·會計與財務

編輯推薦

導語_點評_推薦詞

內容簡介

由美國著名會計學家羅姆尼和施泰因巴特教授合著的《會計信息繫統》是美國經典的會計信息繫統教材之一。該書面世以來，一直受到廣大讀者的關注和好評。該書繫統全面地論述了會計信息繫統的理論與實務，涵蓋了會計信息繫統領域*、前沿的研究成果，被公認為全面學習和掌握會計信息繫統理論與實務的*教材之一，並被世界眾多著名大學選用，具有深遠的影響力。
本書主要包括4部分：第1部分是會計信息繫統理論基礎，涉及會計信息繫統概述、交易處理和企業資源計劃繫統概述、繫統文檔技術以及關繫數據庫等；第2部分是會計信息繫統應用，涉及收入循環、支出循環、生產循環、人力資源管理和工資循環、總賬和報告繫統等；第3部分是REA數據模型，涉及REA模型數據庫設計、REA模型執行以及REA建模專題等；第4部分是信息繫統開發過程，涉及繫統開發和繫統分析介紹、會計信息繫統開發戰略及信息繫統設計、實施與運行等。
本書既可作為高等院校本科財務、會計專業，以及MPAcc，MBA和EMBA的教材或參考書，也可供從事會計信息繫統使應或設計的各類人員參考。讀者可根據時間和需要，有選擇地學習有關內容。本書同時配有中文翻譯版，已由中國人民大學出版社出版，可供讀者參考。

作者簡介

馬歇爾?羅姆尼（Marshall B. Romney）楊百翰大學會計學和信息管理學院會計學資深教授，注冊會計師，注冊舞弊審核師，美國會計學會、注冊會計師協會、信息繫統協會及內部審計師協會會員，密歇根州立大學客座教授，《會計評論》《信息繫統》等著名學術期刊的編委，其教學和研究的主要領域是會計信息繫統、審計、欺詐、咨詢等。在專業雜志上發表60多篇研究論文，公開出版20多本專著和教材。曾供職於IBM、德勤、安永等多家世界知名企業。曾獲得多項獎勵和榮譽，包括美國Beta Alpha Psi教授年度獎、SOAIS傑出學術獎、美國注冊會計師協會傑出教育家等。

PART I Conceptual Foundations of Accounting Information Systems
CHAPTER 1 Accounting Information Systems: An Overview
CHAPTER 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
CHAPTER 3 Systems Documentation Techniques
CHAPTER 4 Relational Databases
PART II Accounting Information Systems Applications
CHAPTER 5 The Revenue Cycle: Sales to Cash Collections
CHAPTER 6 The Expenditure Cycle: Purchasing to Cash Disbursements
CHAPTER 7 The Production Cycle
CHAPTER 8 The Human Resources Management and Payroll Cycle
CHAPTER 9 General Ledger and Reporting System
PART III The REA Data Model
CHAPTER 10 Database Design Using the REA Data Model
CHAPTER 11 Implementing an REA Model in a Relational DatabasePART I Conceptual Foundations of Accounting Information Systems
CHAPTER 1 Accounting Information Systems: An Overview
CHAPTER 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
CHAPTER 3 Systems Documentation Techniques
CHAPTER 4 Relational Databases
PART II Accounting Information Systems Applications
CHAPTER 5 The Revenue Cycle: Sales to Cash Collections
CHAPTER 6 The Expenditure Cycle: Purchasing to Cash Disbursements
CHAPTER 7 The Production Cycle
CHAPTER 8 The Human Resources Management and Payroll Cycle
CHAPTER 9 General Ledger and Reporting System
PART III The REA Data Model
CHAPTER 10 Database Design Using the REA Data Model
CHAPTER 11 Implementing an REA Model in a Relational Database
CHAPTER 12 Special Topics in REA Modeling
PART IV The Systems Development Process
CHAPTER 13 Introduction to Systems Development; Systems Analysis
CHAPTER 14 AIS Development Strategies
CHAPTER 15 Systems Design, Implementation, and Operation

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The twelfth edition of Accounting Information Systems is designed to prepare you for a successful accounting career in public practice, industry, or government. All of you will be users of accounting information systems (AIS). As such, you should participate in the design of those systems. Doing so effectively, however, requires that you have a sound understanding of how they work. In addition to being users, some of you will become managers. Others will become internal and external auditors, and some of you will become consultants. All of these roles require you to understand how accounting information systems work so that you can measure their cost-effectiveness, assess their reliability and the reliability of the information produced, or lead the redesign and implementation of new and better systems. Mastering the material presented in this text will give you the foundational knowledge you need in order to excel at all those tasks.

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