An accounting information system (AIS) is the system of records a business keeps to maintain its accounting system. This includes the purchase, sales, and other financial processes of the business. The purpose of an AIS is to accumulate data and provide decision makers (investors, creditors, and managers) with information to make decision While this was previously a paper-based process, most modern businesses now use accounting software such as UBS, MYOB etc. Information System personnel also need basic, if not vast, knowledge of database management and programming language such as C, C++, JAVA and SQL as all software is basically built from platform or database. In an Electronic Financial Accounting system, the steps in the accounting cycle are dependent upon the system itself, which in turn are developed by programmers. For example, some systems allow direct journal posting to the various ledgers and others do not. Although information system is naturally available in any areas or expertises, todays enhanced technology makes it more needed than ever. Accounting Information System in this case provide efficient delivery of information needed to perform necessary accounting work and to assist in delivery of accurate and informative data to users especially those who are not familiar with the accounting and financial reporting areas itself. This area, however, is a new discovered or rather emphasized by academic with further debate on whether information should be managed by those in the Information Technologies sector or should it be separated into various areas such as Management Information System and Accounting Information System to name a few. However, universities worldwide have begun to include information system in their syllabus understanding that information system is needed to perform the most simple task. Some Universities such as the UiTM(Malaysia's largest public universities with 200,000 students) is currently delivering a new course in this area named Accounting Information System to the mass.
External links
- Information Systems Audit and Control Association (ISACA) — issues certifications for information systems auditors.
