Matakuliah
: M0034 /Informasi dan Proses Bisnis
Tahun
Versi
: 2005
: 01/05
Pertemuan 03
The Nature of Accounting
and Information Technology
Learning Outcomes
Pada akhir pertemuan ini, diharapkan
mahasiswa
akan mampu :
• Memberikan definisi akuntansi dan sistem
informasi
• Menerangkan penggunaan TI dalam
organisasi bisnis
Outline Materi
• Organisasi
Lanjutan Dari
Pertemuan 02
Management Roles
Senior Management
IS Development Plans
IS Policies
Monitor
Assign Responsibilities
Information
Provide
User management
Irwin/McGraw-Hill
Information Processing
Completeness
Accuracy
Authorization
Security
Information Use
IS Capabilities
Implement
Provide
IS Management
The McGraw-Hill Companies, Inc., 2000
The Calls for Change

“The world that is fast emerging from the clash of
new values and technologies, new geopolitical
relationships, new life-styles and modes of
communication, demands wholly
new ideas and analogies,
classifications and concepts.”
Alvin Tofler
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
The Call for Change




Many organizations are reconsidering how they
operate and create value.
Some organizations are implementing change by
reengineering business processes
The accounting profession must
reinvent how information is
gathered, stored and provided to
users or be replaced by a new yet
to emerge profession.
The profession can not continue to rely on audit and
tax services
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
The Call for Change

Many information customers are dissatisfied with the
quality and timeliness of information provided by
our accounting systems:—Result is….



managers take matters into
their own hands
real time access to
corporate databases has
reduced the relevance of
compressed Financial
Statements
an expectations gap
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Primary Functions of Accounting



Recording data about business transactions. In the Egyptian era they used
a quill pen to record the data and stored it on papyrus scrolls. Today we
might use a bar code and scan data into a computer system and store it on
a magnetic disk.
Summarizing results of business activity into useful reports. The balance
sheet and income statement have been standard reports for many years.
More recently we added a statement of cash flows. However, managers in
today's environment demand more detailed reports like sales by district or
sales by product type.
Providing assurances that the business is operating as intended and that the
assets of the organization are protected. All parties to a business event
have looked to accountants to provide assurance that the transaction is
properly handled, accurately recorded, and accurately reported.
Throughout most of this century the assurance has been based on a system
of internal controls and an audit of the published financial statements.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Accounting Information System



The accounting information system has traditionally captured
and stored data about a selected subset of business events,
namely activities that meet the definition of an accounting
transaction—events that change the composition of the
company's assets, liabilities, or owner's equity .
Could we modify the set of business events and capture
data about a broader set of business events than
"accounting transactions?" Sure!
Do we want to broaden the set of business events?
Maybe, depending on the type of information our
information customers need to make good decisions.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
The Accountant’s Roles

Accountant as user

Accountant as system designer






assesses users’ information needs
defines content and format of output reports
specifies sources of data
selects appropriate accounting rules
determines controls
Accountant as system auditor
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
AICPA’s CPA Vision Project

The objective is to create a comprehensive and
integrated vision of the profession's future that will:





Build awareness of future opportunities and challenges for
all segments of the profession.
Lead the profession as it navigates the changing demands of
the marketplace.
Draw together the profession to create a vibrant and viable
future.
Leverage the CPA's core competencies and values.
Guide current and future
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
AICPA: Values and Skills

Continuing education and
lifelong learning

Communication skills

Strategic and critical
thinking skills

Competence

Integrity


Attunement with broad
business issues
Focus on clients and
markets

Ability to interpret
converging information

Technological adeptness

Objectivity
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Top 5 Service and Delivery Issues
Assurance: reliability of
information and systems.
Future success relies on public
perceptions of PAs' roles and abilities.
Technology: systems analysis,
information management, and system
security.
PAs must be market driven, and not
depend on regulations to keep them in
business.
Management consulting: advice to
organizations on management and
performance improvements.
The market demands less auditing
and accounting, and more value-added
consulting services.
Financial planning: advice in broad
financial planning areas.
Specialization is critical for the
future survival of the PA profession.
International: services for crossborder tax planning, multinational
mergers and joint ventures, etc.
The marketplace demands that PAs
be conversant with global business
practices and strategies.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Accounting Quotes

“Accounting as a discipline is the focus of constructive debate
and intensive rethinking caused by economic and
technological change, and one that will continue to evolve in
the future.”
—Accounting Education Change Commission (AECC)
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Accounting Quotes

“The globalization of the economy, the explosion of
technology, the complexity of business transactions and other
forces have thrust the financial system into a new age. As the
pace of economic change accelerates, so does the need for
reliable and relevant information…”

“To stay the best, our financial reporting system must be as
dynamic as the financial markets themselves…”

“Financial reporting is without value if the user does not
perceive it to be sound.”
—American Institute of Certified Public Accountants (AICPA)
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Information System Overlap
Two information systems that businesses now run side
by side - computer based data processing and the
accounting system - increasingly overlap. They also
increasingly come up with what look like conflicting - or
at least incompatible - data about the same event; for the
two look at the same event quite differently.
Until now, this has created little confusion. Companies
tended to pay attention to what their accountants told
them and to disregard the data of their information
system, at least for top management. But this is
changing as computer literate executives are moving
into decision making positions.
P.
Drucker
React to change
 Ways
to react to calls for change:
 resist
change - be pulled
 respond to events as they occur - follow
 be at the forefront of change - lead

if change is not understood and
adapted, our ability to provide valued
services will lessen
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Adding Value


How can accountants further add value??
What are the opportunities in the information age??



Provide useful information for decision makers who are
responsible for planning, executing, or evaluating activities
of an organization
Help embed information processes into business processes
Help management define business rules or policies that
shape the nature of its business processes
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Solving Business Problems

When you begin to think about solving business
problems, you begin to:



Consider strategy, business processes, organization
structures, measurements, and IT. They are all important.
Make sure each proposed solution is aligned with an
organization’s business processes.
Encourage continuous organization learning and real-time
adaptation to a complex and ever changing world.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Solving Business Problems:
A Framework
Culture and Environment
Culture and Environment
Culture and Environment
People and
structures
Strategy
Consider
strategy,
Make
sure each
proposed
Solution 3
Encourage
continuous
business
processes,
solution
is aligned
withand
an
organization
learning
Solution 2
organization
structures,
organization’s
business
real-time adaptation
to a
measurements,
and IT.
processes.
Solution
complex
and1 ever
They
are all important
changing
world
Business
processes/
events
Information
technology
Accounting and
other measurements
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Organizations, Accounting, and AIS
ORGANIZATION
Involved in
profit or
not-for-profit
activities
to produce
valued goods
or services
for customers
Irwin/McGraw-Hill
ACCOUNTING
Organization
support function:
Delivers
information
products to help
information
customers
plan, evaluate, and
control the
execution of
business activities
AIS
The structure
used to store,
produce, and
report the
accounting
information
products
The McGraw-Hill Companies, Inc., 2000
Top
Management
Middle
Management
Operations
Management
Operations Personnel
Top
Management
Stakeholders
Middle
Management
Customers
Operations
Management
Operations Personnel
Suppliers
Top
Management
Stakeholders
Middle
Management
Customers
Operations
Management
Operations Personnel
Day-to-Day Operations Information
Suppliers
Berlanjut ke
Pertemuan 04