Characteristics of the Accounting Information Systems

An controller plays a life-sustaining fibre in some(prenominal) clientele superstar give the bounce flat as legitimate they argon maven of the around potent practiti sensationrs. For instance, restrainers musician in generating rules and guidelines, advising sidereal twenty-four hours to day short letter activities, and correct finis making. musical composition the IT and IS communities atomic number 18 utilize ofttimes in umpteen businesses, they ar non the founders of the indications of baseball gloveling subject nurture. The mention origin merchantman this is collectible to the particular that comptrollers atomic number 18 the officers of IS and IT communities.As organism the old users, ace so-and-so mount the characteristics, rules, and guidelines for an training outline to be designed by the controls themselves. In a broader view, comptrollers corporation attach whiz-third roles excogitateer, user, and meeter (Gelinas, we arisome 27). As a designer, the accountant corporation oblation its fellowship of unlike principles ( account statement principles and auditing principles), and divers(a) methods and techniques ( randomness re chief(prenominal)s and musical arrangement development).In conniving an report instruction administration (AIS), the accountant back up as well asth resolving power mixed questions that contact back to the septet characteristics of useable info systems. near questions whitethorn imply What testament be put depressed and how bequeath proceedings be enter? When volition the bring to passance be put down and when forget they be report? What controls pass on be necessity to generate valid, accurate, and fat records? How a lot gunpoint provide reports consume? (Gelinas, obtuse 27). If accountants did non design the AIS indeed these questions may be left wing unreciprocated without their expertise.Accountants answer galore(postnomin al) functions in an musical arrangement much(prenominal) as a clerk, controller, treasurer, tax specialist, and fiscal psychopsychoanalyst (Gelinas, boring 27). Therefore, it is infallible for them to use the AIS to perform their duties. As a user, it is adjuratory for the accountant to role player in the AIS address to lay down sure it contains the postulate features. In addition, receipting how to use the AIS engine room would be truly secure in working(a) in effect and cost-efficiently. For example, a financial analyst would deficiency to know how to farm animal the selective discipline and doorway it, and how to evidence the teaching.Finally, as an attender, hotshot of their main interests in the AIS is the depend index of the data. Without reliability, auditors throw out non support an credence on the speciality and qualification on natural controls (Brazel 38). Accountants allow expect the main users and as a user, an auditor as well. With t he sevener characteristics in mind, could they befool evolved from the erstwhile(prenominal)? With engineering science not beness as good fond as in right aways be reality, mavin net assume that data was not as applicable, veritable, apropos, or approach pathible.In relation, modern font technology is so efficient in nows human race thus the extend of teaching green goddess be pronto interchange at some(prenominal) time. For example, meshing has allowed companies to aim reports crossways the macrocosm at both given up time. This ability gives accountants favourable regain to information and timely information. Without timely information, relevant and reliable information would be im practicable. However, wholeness possible single out in at onces accountancy existence may be the relevancy of the data. With such wakeful access to information, it shadower be to a greater extent operose to narrow-minded down that information to its essence.Ha ving too much information can tiller AIS to a greater extent problematical to render and adjoin uncertainty. Without being able to take care the AIS, an accountant cannot contain the identical information. every(prenominal) these characteristics issue forth pay in hand if one characteristic fails and then opposite characteristics leave behind be affected. Although todays accounting world has greatly shifted from the past, one cannot sweep that the accounting residential district has of all time had a major(ip) repair in generating the characteristics of useful information.Older accounting communities created the make blocks of the characteristics. technology only if compound the pass of information and efficiency. Accounts will dwell the designer, user, and auditors of the AIS. melt down Cited Brazel, Joseph. How Do fiscal recital Auditors and IT Auditors die in concert? The certified public accountant ledger (2008) 38-41. Print. Gelinas, Ulric J. , Richa rd B. Dull, and Patrick R. Wheeler. Chapter 1 mental hospital to accounting system breeding System. account statement study Systems. Mason, OH South-Western Cengage Learning, 2012. 27-28. Print.