Accounting Information Systems (BIV-BIS)
Aantekeningen
Table of Contents
College 1................................................................................................................................................ 2
Accounting Information Systems........................................................................................................ 3
Informatiesystemen, organisatie en strategie.....................................................................................3
AIS-analyse...................................................................................................................................... 13
College 2.............................................................................................................................................. 14
Digitale transformatie....................................................................................................................... 14
IT Infrastructuur en opkomende technologieën................................................................................15
Grondslagen van BI.......................................................................................................................... 18
Telecommunicatie, internet en wifitechnologie.................................................................................21
College 3.............................................................................................................................................. 26
Revenue cycle.................................................................................................................................. 27
Expenditure cycle............................................................................................................................. 30
Production Cycle.............................................................................................................................. 32
HRM Cycle....................................................................................................................................... 34
General ledger & reporting systems.................................................................................................35
College 4.............................................................................................................................................. 37
System documentation techniques................................................................................................... 37
Risico’s en beheersmaatregelen m.b.t. AIS.....................................................................................38
College 5.............................................................................................................................................. 43
Computerfraude............................................................................................................................... 44
Security............................................................................................................................................ 45
Privacy............................................................................................................................................. 48
College 6.............................................................................................................................................. 50
Het realiseren van organisatieveranderingen...................................................................................50
Portfoliomanagement....................................................................................................................... 52
Programmamanagement.................................................................................................................. 53
Projectmanagement......................................................................................................................... 54
College 7.............................................................................................................................................. 61
Ontwikkeling van informatiesystemen..............................................................................................61
Chapter 20: Introduction to Systems Development and Systems Analysis...................................61
Chapter 21: AIS Development Strategies.....................................................................................63
Chapter 22: Systems Design, Implementation, and Operation.....................................................65
College 8.............................................................................................................................................. 69
ITIL................................................................................................................................................... 69
Kerntoepassingen van L&L : H9, H10
informatiesystemen
Accounting Information Systems R&S : H1
ERP systemen
R&S : H2
AIS-analyse Artikel: ‘ERP’
Doelstelling AIS
Op meer wetenschappelijk niveau bijbrengen van kennis en vaardigheden
Ten aanzien van de keuzes van de informatietechnologie voor de inrichting van
informatieverzorgende processen (business of transaction cycles)
Vanuit het perspectief van bestuurlijke informatieverzorging in een organisatie
En de invloed van IT-trends daarbij
Leerdoelen AIS-FCT
Na afloop van de module AIS-FCT moet de student kennis en inzicht hebben in:
De betekenis van de verschillende aspecten van accounting information systems en de
verschillende verschijningsvormen van een AIS
De betekenis van informatievoorziening voor de besturing en beheersing van organisaties en de
invloed van informatiesystemen hierbij
De impact van IT-toepassingen op de besturing van organisaties en organisatieprocessen
(specifiek enterprise informatiesystemen) en daarbij de wisselwerking tussen kenmerken van
organisaties en de (on)mogelijkheden van het inzetten van beheersingsmaatregelen om te komen
tot een effectieve en efficiënte beheersing
Benoemen van risico’s, uitvoeren van een risicoanalyse en ontwerpen van effectieve
beheersingsmaatregelen die nodig zijn om een effectief en efficiënt AIS in te richten, met
specifieke risico’s op het gebied van computerfraude, cybercrime en privacy
De opzet van een migratietraject of veranderingstraject voor de realisatie van veranderingen van
een AIS
Het beheren van (de organisatie van) accounting information systems
2
,Accounting Information Systems
(R&S: H1)
Accounting Information System (AIS)
AIS is a system that collects, records, stores, and processes data to produce information for decision
makers and consists of:
People who use the system
Processes (procedures and instructions)
Data
Software
Infrastructure
Controls (including security) to safeguard information
AIS adds value to an Organization
A well thought out AIS can add value by:
Improving the quality and reducing the costs of products or services
Improving efficiency
Sharing knowledge
Improving efficiency and effectiveness of its supply chain
Improving the internal control structure
Improving decision making
Informatiesystemen, organisatie en strategie
(L&L: H1, H2, H3)
Informations Systems are Transforming Business
Mobile digital platform
Systems used to improve customer experience, respond to customer demand, reduce inventories
Growing online newspaper readership
Expanding e-commerce and Internet advertising
New federal security and accounting laws
Technology
Cloud computing
Big data and the Internet of Things (IoT)
Mobile digital platform
Management
Online collaboration and social networking software
Business intelligence
Virtual meetings
Organizations
Social business
Telework
Co-creation of business value
Strategic Business Objectives of Information Systems
Growing interdependence between:
Ability to use information technology
Ability to implement corporate strategies and achieve corporate goals
Firms invest heavily in information systems to achieve six strategic business objectives:
Operational excellence
New products, services and business models
Customer and supplier intimacy
Improved decision making
Competitive advantage
Survival
Information System
3
, Set of interrelated components
Collect, process, store and distribute information
Support decision making, coordination and control
Information. vs. data
Data are streams of raw facts
Information is data shaped into meaningful form
Three activities of information systems produce information organizations need
Input: Captures raw data from organization or external environment
Processing: Converts raw data into meaningful form
Output: Transfers processed information to people or activities that use it
Feedback
Output is returned to appropriate members of organization to help evaluate or correct input stage
Computer/computer program vs. information system
Computers and software are technical foundation and tools, similar to the material and tools used
to build a house
Dimensions of Information Systems
Business information Value Chain
4
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller demilouwers. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $6.44. You're not tied to anything after your purchase.
