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An AIS can refer to both paper-based process and/or a complex system using the
very
latest
in
computers
and
information
technology
(i.e.
accounting
software
such as UBS and MYOB). Despite of the method implemented, the process is the
same.
The paper
and pencil
or
the
computer
hardware
and software
are simply
the tools utilized
to produce the
information. The
logical
flow of an AIS process
is illustrated in Figure 2.1.
Data (Input)
?
AIS
?
Information
(Output)
?
AIS User
?
Decision
Figure 2.1 Logical Flow of an AIS Process
Referring to Romney and Steinbart (2006, p. 6), there are six components in an
AIS:
1)
The people who operate the system and perform various functions,
2)
The procedures
and instructions both
manual
and automated, involved in
collecting, processing, and storing data about the organization’s activities,
3)
The data about the organization and its business processes,
4)
The software used to process the organization’s data,
5)
The
information technology infrastructure
including computers, peripheral
devices, and network communications devices used to collect, store, process,
and transmit data and information,
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