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Cover of Accounting Information Systems: Thinking, Development, and Evaluation v1.0
December 2021
Page Count: 
ISBN (Digital): 

Accounting Information Systems: Thinking, Development, and Evaluation

Version 1.0
By Robyn L. Raschke and John A. Schatzel

Key Features

  • Thematic Structure. Consistently employs three interconnected themes to structure the narrative: the user, design, and control. The user perspective introduces basic AIS components and how information is leveraged by accountants to make decisions. The design perspective reveals the importance of considering design and implementation issues in the context of ever-changing business and regulatory environments. The control perspective underscores how to recognize and minimize threats to an AIS.
  • Real-World Applications. Scenarios such as Joe’s Ristoranté (Chapter 1) or Robotic Medical Systems (an Exercise in Chapter 13) place associated discussions and documents into real-world contexts. Several embedded videos in each chapter bring concepts alive with examples such as “Referential Integrity in Microsoft Access” (Section 7.1), “Implementation Challenges: Change Management” (Section 8.4), or “Ransomware: Cybersecurity for Small Business” (Section 10.3).
  • Big Data, Data Analytic Cycle, Data Culture, and Data Governance. Employs the “Data Analytic Cycle” to organize data analytics discussions, database storage descriptions, and query topics. The Data Analytic Cycle explains how information is stored, extracted, prepared, and analyzed in order to meet different objectives. Unique discussions of the roles of an organization’s data culture and data governance provide unusually strong insights into maturing data analytics processes. (Chapter 3)
  • Emerging Technologies. Highlights emerging technologies that impact AIS and accounting such as distributed file systems, blockchain, smart contracts, robotic process automation, artificial intelligence, and machine learning. Piques students’ curiosity about AIS capabilities and prepares them to meaningfully participate in organizational decision making. (Chapter 4)
  • Critical Thinking Skills. Students learn how to think beyond a simple understanding of general ledger software. Instead, they are encouraged to think of an AIS as a tool for decision making. Many headings are phrased in the form of questions to prompt critical analysis.
  • Flexible Design Approach. Emphasizes that an AIS needs to go beyond traditional financial reporting and consider non-financial information as well. Advances the notion that an AIS must evolve to meet an organization’s informational needs.  For example, the text interweaves discussions of corporate social responsibility and integrated reporting (Chapter 4, Section 4), business model innovation and regulation (Chapter 4, Section 5), and system implementations and behavioral aspects of change (Chapter 8, Section 4).
  • Data Flow Diagrams. Excellent use of data flow diagrams throughout. Step-by-step explanations of creating flowcharts to document an AIS, descriptions of flowcharting symbols, and coverage of input processing and output concept. (Chapter 5) 
  • IT Security and Controls. Clear explanation of why internal controls are necessary, how they protect key company assets, and what is needed to put in place a strong internal control system. Strong coverage of different types of controls and disaster recovery. (Chapter 10)
  • Supportive Learning Structure. In-text features that facilitate learning and retention include:
    • “Learning Objectives” at the beginning of every main section preview the material to come.
    • “Key Takeaways” at the end of every chapter summarize mirror the “Learning Objectives” to summarize the key points of the preceding chapter.
    • “End-of-Chapter Exercises” reflect a variety of question types and include extended scenarios or cases accompanied by questions for analysis. Answers to multiple-choice questions and suggested answer guidelines for case analysis are available in the accompanying instructor’s manual.
  • AACSB A5 Standard and CPA Evolution Model Curriculum. Meets the Association to Advance Collegiate Schools of Business (AACSB) A5 standard and the Certified Public Accountant (CPA) Evolution model curriculum that prepares students for the CPA Exam.


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Accounting Information Systems: Thinking, Development, and Evaluation is appropriate for the Accounting Information Systems course taught at the undergraduate level at two- and four-year colleges and universities. 

Accounting Information Systems: Thinking, Development, and Evaluation is organized around three key perspectives: the user, design, and control. These three organizing themes guide the learner’s journey through understanding how accountants use information to make decisions, how an AIS works, and how to recognize and minimize the threats to an AIS. This clear and approachable book helps students develop an inquisitive and flexible mindset based on the premise that an AIS is not static. Instead, they learn an AIS must be continuously assessed and re-evaluated in order to keep pace with constant organizational change and an ever-evolving regulatory environment.

As part of its forward-looking perspective, Accounting Information Systems: Thinking, Development and Evaluation weaves emerging technology and developing practices into standard topical coverage to meet evolving expectations for accounting professionals. Integrated coverage of big data, data analytics, distributed file systems such as blockchain, robotic process automation, artificial intelligence, and machine learning. Such coverage addresses evolving expectations for accounting professionals and also meets the Association to Advance Collegiate Schools of Business (AACSB) A5 standard and the Certified Public Accountant (CPA) Evolution model curriculum that prepares students for the CPA Exam.

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Instructor’s Manual

Instructor’s Manual

The Instructor’s Manual guides you through the main concepts of each chapter and important elements such as learning objectives, key terms, and key takeaways. Can include answers to chapter exercises, group activity suggestions, and discussion questions.

Instructor’s Manual

PowerPoint Lecture Notes

PowerPoint Lecture Notes

A PowerPoint presentation highlighting key learning objectives and the main concepts for each chapter are available for you to use in your classroom. You can either cut and paste sections or use the presentation as a whole.

PowerPoint Lecture Notes

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Test Bank Files for Import to Learning Management Systems

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Test Item File

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Sample Syllabi

Sample Syllabi

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Robyn L. Raschke University of Nevada - Las Vegas

Robyn L. Raschke (PhD Arizona State University, CPA) is Professor and the Kenneth and Tracy Knauss Endowed Chair in Accounting in the Lee Business School at University of Nevada, Las Vegas. She is a long-term participant in the American Accounting Association’s (AAA) Strategic and Emerging Technologies Section, most recently serving as Section President in 2020. From 2017–2019, Robyn also served on the AAA Finance Committee (Executive Committee).

Prior to receiving her PhD, Robyn spent over 15 years working in San Francisco and the Silicon Valley. Her business experiences include vice president/controller for several high-tech companies and corporate consulting. She has received a number of awards and honors, including most recently the Lee Business School Online Teaching Fellow (2019–2020); The UNLV Teaching Academy Fellow (2018–2019); Best Paper Award, Global Innovation and Knowledge Academy (2017); and AAA Strategic and Emerging Technologies Section Service Award (2016). Robyn is Associate Editor, International Journal of Accounting Information Systems and is on the editorial boards of Journal of Information Systems, Journal of Business Research, Journal of Marketing Analytics, and Journal of Accounting Education among others. Robyn is a frequent conference presenter, and her research interests focus on how information presentation impacts decision making as well as organizational and process performance measurement. Her academic work is published in International Journal of Accounting Information Systems, Journal of Information Systems, Information and Management, Accounting, Organizations, and Society, and Journal of Business Research.

John A. Schatzel Stonehill College

John A. Schatzel (D.B.A Boston University, CPA) was Professor of Accounting at Stonehill College where he received the Dean's Award for Academic Leadership and served as Director, Master of Science in Accountancy Program. He held the John P. McDonough Research Fellowship in Accounting and was a member of the American Accounting Association (AAA) and the American Institute of Certified Public Accountants. John was recognized by the AAA with the national award for Innovation in Accounting Education (2008) for his educational research and development of interactive simulation games for use in the auditing and accounting systems courses. John’s final professional endeavor was to initiate the manuscript for Accounting Information Systems: Thinking, Development, and Evaluation, which represented his many years of teaching the accounting systems course. All of us who are connected with the final version of the book are enriched by his vision for it.


Additions & Errata


  • Section 1.2: First bolded question corrected to read "How would customer satisfaction be considered quantitative data?"
  • Figure 3.8: Customer ID for M. Malloy changed to 15120
  • Figure 7.1: Second column header corrected to "Sales Table"
  • Figure 7.6 First box corrected to read "Customer"
  • Figure 7.9: Connection from "Pay Bill" to "vendor" added

12/6/22: Duplicated text in chapter 1 removed.

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