Characteristics of the Accounting Information Systems

An comptroller plays a zippy role in any business one can pull down say they are one of the most influential practitioners. For instance, accountants participant in generating rules and guidelines, advising day to day business activities, and even decision making. While the IT and IS communities are used frequently in many businesses, they are not the founders of the characteristics of recyclable selective schooling. The key reason behind this is due to the fact that accountants are the users of IS and IT communities.As world the primary users, one can expect the characteristics, rules, and guidelines for an information system to be designed by the accountants themselves. In a broader view, accountants can assume trey roles designer, user, and auditor (Gelinas, tedious 27). As a designer, the accountant can endure its sleep withledge of various principles ( business relationship principles and auditing principles), and various methods and techniques (information system an d system development).In designing an accounting information system (AIS), the accountant can answer various questions that hit back to the seven characteristics of useful information systems. Some questions whitethorn hold What will be put down and how will transactions be recorded? When will the transaction be recorded and when will they be report? What controls will be necessary to provide valid, accurate, and complete records? How much expand will reports need? (Gelinas, Dull 27). If accountants did not design the AIS then these questions may be left unanswered without their expertise.Accountants perform many functions in an musical arrangement such(prenominal) as a clerk, controller, treasurer, tax specialist, and financial analyst (Gelinas, Dull 27). Therefore, it is necessary for them to use the AIS to perform their duties. As a user, it is imperative for the accountant to participant in the AIS process to choose sure it contains the required features. In addition, kno wing how to use the AIS engineering would be very beneficial in working effectively and goodly. For example, a financial analyst would need to know how to store the data and access it, and how to present the information.Finally, as an auditor, one of their main(prenominal) interests in the AIS is the reli dexterity of the data. Without reliability, auditors cannot provide an opinion on the effectiveness and talent on internal controls (Brazel 38). Accountants will remain the main users and as a user, an auditor as well. With the seven characteristics in mind, could they have evolved from the past? With technology not being as easily accessible as in at presents accounting world, one can assume that information was not as relevant, rock-steady, timely, or accessible.In relation, modern technology is so efficient in todays world therefore the combine of information can be quickly exchanged at any time. For example, earnings has allowed companies to send reports across the globe at any given time. This ability gives accountants easy access to information and timely information. Without timely information, relevant and reliable information would be impossible. However, one possible disadvantage in todays accounting world may be the relevance of the data. With such easy access to information, it can be more difficult to abbreviate down that information to its essence.Having too much information can make AIS more difficult to encounter and increase uncertainty. Without being able to understand the AIS, an accountant cannot verify the same information. All these characteristics come hand in hand if one characteristic fails then other characteristics will be affected. Although todays accounting world has greatly shifted from the past, one cannot discard that the accounting community has always had a major impact in generating the characteristics of useful information.Older accounting communities created the building blocks of the characteristics. Technology m erely enhanced the flow of information and efficiency. Accounts will remain the designer, user, and auditors of the AIS. Work Cited Brazel, Joseph. How Do Financial rumor Auditors and IT Auditors Work Together? The CPA Journal (2008) 38-41. Print. Gelinas, Ulric J. , Richard B. Dull, and Patrick R. Wheeler. Chapter 1 Introduction to news report Information System. Accounting Information Systems. Mason, OH South-Western Cengage Learning, 2012. 27-28. Print.