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Accounting Information Systems and Internal Control

Taschenbuch von Eddy Vaassen , Roger Meuwissen und Caren Schelleman

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Im Sortiment seit:
Kartoniert / Broschiert
2. Auflage von 1990
2. Auflage
2. Auflage. Revised
Vaassen, Eddy
Meuwissen, Roger
Schelleman, Caren
Wiley John + Sons
Wiley, John, & Sons, Inc
750 gr
Accounting Information Systems and Internal Control provides comprehensive approaches to the design and evaluation of internal control systems. In doing so, it covers both the traditional process approach that focuses on individual organizational processes, and a contemporary typology approach that focuses on different types of organizations as unique combinations of organizational processes. In both approaches and throughout the text, IT is considered an integral part and enabler of internal control.

The second edition of Accounting Information Systems and Internal Control:
* Places internal control in the context of other related disciplines.
* Discusses contemporary developments in the field of internal control.
* Explores the relationship between internal control and management control as means to achieve organizational control.
* Examines the dynamics of internal control and IT.
* Provides tools and techniques for documenting and evaluating internal control systems.
* Discusses the process approach to designing and evaluating internal control systems.
* Introduces the contemporary typology approach to designing and evaluating internal control systems, focusing on internal controls that are applicable in various types of organization, including trade, production, service (including knowledge intensive firms and telecoms), financial industry and governmental organizations.
* Illustrates practical internal control issues using articles from several major international newspapers such as the Financial Times, the Guardian, The New York Times and the Washington Post.
Accounting Information Systems and Internal Control has been written for students in Accounting Information Systems and Internal Control courses at advanced undergraduate, graduate and postgraduate levels. A website accompanies the book and provides case studies, PowerPoint slides, an instructor's manual together with questions and answers: w*w*wileyeurope.com/college/vaassen
Information zum Autor
Eddy Vaassen is Professor of Accounting Information Systems at Maastricht University and the University of Amsterdam, where he is the director of the international Executive Master of Finance and Control program. He has co-authored various texts and papers on accounting information systems, internal control, management control and auditing.

Roger Meuwissen is Professor of Control and Auditing and the vice-dean of education at the School of Business and Economics at Maastricht University. He is co-author of several textbooks on Internal Control and Accounting Information Systems.

Caren Schelleman is an assistant Professor at Maastricht University. She develops, coordinates and teaches courses on Internal Control and Auditing at both undergraduate and graduate levels.
Part 1: Information and Control

Chapter 1: Organizations and their Systems

1.1 Information in Organizations

1.2 Information and Communication Technology

1.3 Governance and Control

1.4 An Integral Control Framework

1.5 Quality and Quality Criteria

1.6 Developments in Organizations, Technology and Society

1.7 Alignment in a Complex Control Environment

1.7 The Relationship between Information Disciplines

Chapter 2: Foundations of Internal Control

2.1 The Importance of Internal Control

2.2 The Evolution of Internal Control

2.3 The COSO-reports

2.4 The Scope of Internal Control

2.5 Cornerstones of Internal Control

2.6 Internal Control Instruments

Chapter 3: Processes in the Value Cycle

3.1 Sales

3.2 inventories

3.3 Production

3.4 Purchases

3.5 Human Resource Management

3.6 Investments in Fixed Assets

3.7 Cash Management

3.8 Accounting

Chapter 4: Control Systems Communications

4.1 Verbal Internal Control Descriptions

4.2 Schematic Internal Control Descriptions

4.3 Tools to Support Internal Control Descriptions

4.4 Normative Internal Control Descriptions for Education Purposes

4.5 The Internal Control Guide

Chapter 5: Bridging the Gap Between Internal Control and Management Control

5.1 A Management Control Framework

5.2 Market Control

5.3 Cultural Control

5.4 Input Control

5.5 Process Control

5.6 Output Control

5.7 Three Alignment Problems

5.8 The Relationship between Management Control and Internal Control

5.9 Good Control

Chapter 6: The Dynamics of Control and IT

6.1 Contemporary IT Applications

6.2 The Relationship between Control and IT

6.3 ERP Systems

6.4 Shared Service Centres

6.5 Strategic Enterprise Management

6.6 Business Process Management and Internal Control

Part 2: Internal Control in Various Types of Organization

Chapter 7: Typology of Organizations

7.1 Typology of Organizations

7.2 Trade Organizations

7.3 Production Organizations

7.4 Service Organizations with a Limited Flow of Goods

7.5 Organizations that put Space and Electronic Capacity at their Customers' Disposal

7.6 Organizations that put Knowledge and Skills at their Customers' Disposal

7.7 Introduction to the Following Chapters

Chapter 8: Trade Organizations

8.1 Trade

8.2 Credit Sales

8.3 Cash Sales

Chapter 9: Production Organizations

9.1 Production

9.2 Production to Stock

9.3 Mass Customization

9.4 Production to Order

Chapter 10: Service Organizations with a Limited Flow of Goods

10.1 Service

10.2 Limited flow of owned goods

10.3 Limited flow of goods owned by third parties

Chapter 11: Organizations that put Space and Electronic Capacity at their Customers' Disposal

11.1 Capacity Disposition

11.2 Disposition of Specific Space

11.3 Disposition of Specific Electronic Capacity

11.4 Disposition of Non-Specific Space

Chapter 12: Organizations that put Knowledge and Skills at their Customers' Disposal

12.1 Knowledge and Skills Disposition

12.2 Selling of Man-hours

12.3 Deployment of Intellectual Property 12.4 Selling of Financial Products