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What is Accounting Information System (AIS)

Chapter 43
Handbook of Research on Open Source Software: Technological, Economic, and Social Perspectives
A subset of the management information systems composed of the people, processes, and assets that are responsible for the financial information of an organization. The AIS collects transaction data, monitors internal controls, and produces accounting information such as financial statements and budgets.
Published in Chapter:
Open Source for Accounting and Enterprise Systems
Thomas Tribunella (State University of New York at Oswego, USA) and James Baroody (Rochester Institute of Technology, USA)
Copyright: © 2007 |Pages: 15
DOI: 10.4018/978-1-59140-999-1.ch043
Abstract
This chapter introduces open source software (OSS) for accounting and enterprise information systems. It covers the background, functions, maturity models, adoption issues, strategic considerations, and future trends for small accounting systems as well as large-scale enterprise systems. The authors hope that understanding OSS for financial applications will not only inform readers of how to better analyze accounting and enterprise information systems but will also assist in the understanding of relationships among the various functions.
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