Matakuliah
: M0034 /Informasi dan Proses Bisnis
Tahun
Versi
: 2005
: 01/05
Pertemuan 01
The Nature of Accounting
and Information Technology
Learning Outcomes
Pada akhir pertemuan ini, diharapkan
mahasiswa
akan mampu :
• Memberikan definisi akuntansi dan sistem
informasi
Outline Materi
• Pengantar Akuntansi
Accounting, Information Technology,
and Business Solutions, 2nd Edition
By Hollander, Denna, Cherrington
Chapter 1
PowerPoint slides by:
Bruce W. MacLean,
Faculty of Management,
Dalhousie University
The Nature of Accounting and Information
Technology
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Objectives
Describe how organizations create
value for their customers
Describe the
historical
relationship
between accounting
and IT professionals
Identify the
justifications / reasons
for changing the nature
of accounting and how
the use of information
technology (IT) can
enable such change
Describe three ways that accounting
professionals can increase their value
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
INTRODUCTION






The world is changing faster than ever before
The accounting profession is in a mode of serious
introspection
Examine criticisms about the profession
Challenge ourselves to improve the quality of
information products and services
Become an active participant in the evolution of
accounting information systems
Propose a different philosophy underlying the design,
use, and evaluation of accounting information systems
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
The Accountant


Close your eyes and create a mental picture of an accountant.
Do you see a drudge or professional?
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Definitions of Accounting

“The process of identifying, measuring, and communicating
economic information to permit informed judgements and
decisions by users of the information.”
—American Accounting Association (AAA)

“A service activity whose function is to provide quantitative
information, primarily financial in nature, about economic
entities that is intended to be useful in making economic
decisions.”
—American Institute of Certified Public Accountants (AICPA)
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
The Changing World


“IT is changing everything”
Accounting Educators must invent the third wave accounting
paradigm and produce graduates who can function effectively in
the third wave organizations they will be joining
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Current Business Environment

A very competitive, changing environment in which
companies that add the most value and respond quickly
succeed.

Information is becoming one of an
organization’s most important
resources.

Advances in information
technology have been much
more rapid than in any other industry.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
A Changing World

Al Pipkin, controller for Coors Brewing Company, observes
that IT is:

. . . bringing about a total transformation of the controller’s
[accounting] staff, and a re-definition of the overall financial system.
Technology is changing the culture of the controller’s organization just
as it is impacting the entire business. In the 21st century, there will be
fewer accountants on the controller’s staff, but they will perform in
totally new and exciting ways.
Controller
The individual or function responsible for using, designing, and
evaluating an organizations financial information system. The
controller is typically an accounting executive responsible for
developing and maintaining an organizations financial records.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
The Nature and Purpose of an
Organization: Creating Value

Michael Porter, Competitive Advantage: Everything an
organization does should contribute to value for its
customers. Creating value, incurs costs for the
organization
Margin

=
Value
- Cost
For-profit organizations try to maximize their margins.
Not-for-profit organizations, such as charitable or
governmental entities, seek to maximize the goods and
services they provide with the resources (funds) they
receive.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Key Elements of the Value Chain

Value chain: a sequence of activities that creates a
good or service, in which each step of the sequence
adds something the customer values to the product. A
value chain includes:




Input activities: product design, process design,
purchasing, receiving, hiring, training
Processing activities: making, moving, storing, inspecting
Output activities: selling, shipping, service
Administrative activities: personnel, finance, legal,
accounting, research
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Measuring Value
What the
customer
wants
What the
customer is
promised
The Service Gap
Irwin/McGraw-Hill
What the
customer is
given
The Quality Gap
The McGraw-Hill Companies, Inc., 2000
Creating Value

Organizations create value by
developing and providing the goods
and services customers desire.

Goods and services are provided
through a series of business
processes.

A business process is a series of
activities that accomplishes a
business objective.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
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Pertemuan 02