Lecture 2- Information systems and the role and development of information systems and technology in accounting

Financial accounting- Provides information to users, typically in the form of such as the income statement and statement of financial position. The information is based on ; a highly regulated branch of accounting.

Management accounting- Concerned with the of to to help them make ; management accounting aims to provide more and timely information to users of accounting information.

One typical user of accounting information is . They require accounting information to them in

Another typical user of accounting information is . They require accounting information on the of the they have made

Third typical user of accounting information is . They require accounting information on the of an to meet their expectations

Fourth typical user of accounting information is . They require accounting information to allow them to the of being

Fifth typical user of accounting information is . They require accounting information to the ability of an to continue

Sixth typical user of accounting information is . They require accounting information to help the , collect taxes, etc

One feature of enterprise systems is that it is a , offering a level of to enable for most business types

Another feature of enterprise systems is that it a level of following a view of

Third feature of enterprise systems is that it a graphical across all areas & modules, thereby allowing the user to easily work & across modules

One way how developments in accounting information has affected the roles of in business is that of the /reporting type of work is done, as can manage a lot of this work

Information system- Collection of & software that can provide , control or other similar based on underlying . too are an part of an information system

To understand information systems fully, need to be of , & dimensions & their role in providing to solutions & within business

Logical security- Use of to protect & . Basic form of logical security is having access controls ( & permissions)

Organisations use certain to reduce risks such as . are combination of & to prevent network

is another logical security. It is use of to data & transform human information into form

Physical security - to prevent to data & or information systems. Basic form is considering how people , computers, are being kept

If organisation has sensitive data, they might use other approaches such as or type of authentication for some of their

Two common principles of data protection is an must & data & data must be for one or more & purposes

Another two common principles of data protection is must be processed in ways with purposes for which it was & must be kept , secure, & up-to-date

Final three common principles of data protection is any obtained must be , relevant & not , should not be retained for necessary &
if any individual information on data held on them, this must be given

Business continuity planning (or disaster recovery planning)- to & to reinstate in event of business

Level of business continuity planning for information systems depends on

Purchased business continuity planning solution is & practice for & essential for

Key tasks of accounting are , it & it

Developments in have allowed to become more over time

Three tier architecture includes (what sees in system & with it), ( how business works) & (how data is , organised, processed & )

SAP R1(software architecture) had all (presentation, business logic & data) contained in which made difficult

SAP R2 (software architecture) had separated, as (data & business logic layers) were designed to on mainframe computer, with interacting through (presentation) layer. Little at layer, but at least & could be worked on independently

SAP R3 (software architecture) SAP architecture into distinct in client server
environment. layer was on personal computer & could be by users without any on underlying or . Business logic & data layers reside on separate servers

QuickBooks has architecture but it architecture. User can what they do ( layer) without with underlying or layer

Ways how developments in accounting information systems has affected roles of accountants in smaller businesses is practises of & have been using accounting software & use of has offered more

Ways how developments in accounting information systems has affected roles of accountants in larger businesses is role of accountants become more , responsibility & more accounting processes