INTRODUCTION
The study of accounting information systems (AISs) is, in large part, the study
of the application of information technology (IT) to accounting systems. This chapter
describes the ways that information technology affects financial accounting, managerial
accounting, auditing, and taxation. We begin by answering the question ‘‘what are
accounting information systems’’ and then look at some new developments in the field.
Following this, we will examine some traditional roles of AISs in commerce.
Why should you study accounting information systems? There are many reasons, which
we will review briefly in this chapter, but one of the most important is because of the special
career opportunities that will enable you to combine your study of accounting subjects with
your interest in computer systems. In today’s job market, accounting employers expect
new hires to be computer literate. In addition, a large number of specialized employment
opportunities are available to those students who possess a deeper understanding of
computer subjects and can bring advanced computer skills to accounting jobs. The last
part of this chapter describes a number of special career opportunities for those with an
interest in AISs.