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Accounting Information Systems: A Business Process Approach

Accounting Information Systems: A Business Process Approach. Chapter Twelve: Using Technology to Enhance Business Processes. Learning Objective. After completing this chapter, you should understand:

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Accounting Information Systems: A Business Process Approach

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  1. Accounting Information Systems: A Business Process Approach Chapter Twelve: Using Technology to Enhance Business Processes

  2. Learning Objective After completing this chapter, you should understand: • The architecture of multi-user systems (local area net works, wide area networks, terminal emulation, file-server systems, and client-server systems). • The role of the following IT approaches in enhancing business processes: e-commerce, intranet, extranets, data warehousing, data mining, enterprise resource planning (ERP) systems, electronic data interchange (EDI), and customer relationship management (CRM) systems.

  3. Learning Objective (Continue) • Privacy and security in networked systems • The role of accountants in helping business use IT effectively to enhance business processes

  4. Learning Objective (Continue) After completing this chapter, you should be able to: • Explain how various IT approaches can be used to enhance business processes • Identify some important costs, benefits, risks, and controls associated with the use of these technologies

  5. Tables: 12.1 - 12.5

  6. Table 12.1  Examples of Value Activities for ELERBE, Inc. • Support Value Activities________________________________ • Primary Value Human Technology • Activities Resources Acquisitions Development • Marketing Demonstrate Hire salespeople Acquire supplies, Develop marketing • products to Train salespeople laptops, and products technologies, • faculty Assign salespeople for marketing including IT • Calculate and pay • salaries/commissions • Outbound Obtain orders Hire and train order Acquire supplies, Develop technologies • logistics Pick goods entry clerks, packaging to enhance logistics • Ship goods warehouse, and materials, and including IT (e.g., • shipping personnel technology for on-line order • Process payroll outbound logistics processing)

  7. Table 12.2 Examples of Tags Category Tag Description Formatting <B> </B> Information between these two tags appears in bold (e.g., the book title). < P > Starts a new paragraph. < BR > Line break. Creates a space between lines. Tables < Table > < /Table > Starts and ends a table. < TR > < /TR > Starts and ends a row in a table. You see two sets of < TR > and < /TR > tags since there are two rows. < TD > < /TD > Starts and ends each data item in a row. After each < TR >tag, you see two sets of < TD > </TD > tags since there are two columns and thus two data items in each row. Links < A > < /A >< A HREF5“chapter1.html” >. The HREF attribute is used to specify which file is being linked to. If a student clicks this link, the Chapter1.html file will be displayed.

  8. Table 12.3 Tables Used in ELERBE’s Order Processing Application Inventory Table ISBN Author Title Price 0-256-12596-7 Barnes Introduction to Business $78.35 0-127-35124-8 Cromwell Building Database $65.00 Applications 0-135-22456-7 Cromwell Management Information $68.00 Systems 0-146-18976-4 Johnson Principles of Accounting $70.00 0-145-21687-7 Platt Introduction to E-Commerce $72.00

  9. Table 12.4 Tables Stored On-Line in a Sales Application Custo- Last First 2003 mer# Name Name Type Street City ST Zip Sales 307 Smith John Retail 43 Main St. Lupo TX 88010 10,700 308 Clarke Lee Whol. 25 Blue St. Balto MD 21247 3,000 309 Garcia John Retail 35 Lilly St. L.A. CA 80105 4,500 Trans- Custo- Sales- action# Date mer# Product# Quantity Price person# 1034 12/18/03 307 5005 10 $12 348 1035 12/18/03 308 6500 20 $20 344 1036 12/20/03 309 5005 20 $12 348 1037 12/20/03 308 5703 10 $16 344

  10. Table 12.5 Records Stored in a Data Warehouse Type Date Product# Quantity Price Zip 2003 Sales Retail 12/18/03 5005 10 $12 88010 10,700 Wholesale 12/18/03 6500 20 $20 21247  3,000 Retail 12/20/03 5005 20 $12 80105  4,500 Wholesale 12/20/03 5703 10 $16 21247  3,000

  11. Integrating Business Processes, Data and Application • Enterprise resource planning (ERP) • E-commerce between business often uses electronic data interchange (EDI) and/or extensible markup language (XML) • Customer relationship management (CRM) system emphasize the integration of all customer-facing applications including marketing, sales, and service

  12. IT Business Processes: Risks and Controls • Privacy • Data Collection • User Control • Privacy Policies • Secure Transaction Encryption and Authentication • Digital Signatures, Hashing,, and Message Integrity • Digital Certificates • Timestamping

  13. IT Business Processes: A Role for Accountants • Assurance Service • Analyze IT Investments • Design and Implement IT Solutions • Enhance Value of Current Services

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