The challenge for accountants is to determine how best to provide the information required to support business and government processes. For example, in making a decision to buy office equipment, an office manager may require information about the sources of such equipment, the costs of alternate choices, and the purchasing terms for each
choice. Where can the manager obtain this information? That’s the job of the accounting information system.
AISs don’t just support accounting and finance business processes. They often create information that is useful to non-accountants—for example, individuals working in marketing, production, or human relations.Figure 1-2 provides some examples. For this information to be effective, the individuals working in these subsystems must help the developers of an AIS identify what information they need for their planning, decision making, and control functions. These examples illustrate why an AIS course is useful not only for accounting majors, but also for many non-accounting majors.