Accounting Questions

Topic 1: 175-250 word reply to forum post with references

What has led to the misunderstanding that an AIS is only about technology?

Before starting this class, I believed that accounting information systems (AIS) was just hardware and software technology for accountants, but boy was I wrong! I believe that the misunderstanding came from people assuming AIS was only hardware and software systems because that is what people nowadays are used to using. Living in 2019 we use electronics on a daily bases for example iPhones, MacBooks, cars, gaming consoles, etc. Living in such a high-tech world we have forgotten how things used to be done manually. Technology is so advanced with the new formulating hardware and software. Hardware is the physical equipment of computers and technology, for example, the computer, keyboard, hard drive, etc. Software is the computer programming for example, Microsoft Word, Safari, and by using all the hardware and software together to complete our work.

Karen Barad’s (2007) agential realism conceives the world as intra-acting agencies that take definite form only when an agential cut is made. In the information systems discipline, her theory underpins much of the work that goes under the rubric of socio materiality. Importantly, her work challenges the validity of theories about the world based on representationalism and so-called Cartesian dualism.

Accounting information system (AIS) research and explains how a relational view of agency can enhance our understanding of IS in its organizational context. This reinterpretation highlights the limitation of viewing IS as technology (technocentric view) with predefined functionality and predictable effects. College of Business and Economics, United Arab Emirates University, P.O. Box 15551, Al-Ain, United Arab Emirates

Topic 2: 175-250 word with references

Based upon the material covered from the readings and/or videos from Week 1 (Below), highlight the three most important concepts you learned this week and how each of these concepts will help you in appreciating the power of AIS. Be sure to include examples in your postings.  NOTE: You should first identify the concepts that you learned and then describe how they increased your appreciation and understanding of AIS.

Basic Concepts of AIS Applications

Review of the Revenue Cycle

Review of the Expenditure Cycle