CHAPTER 2
THEORETICAL FOUNDATION
based on Romney and Steinbart (2006, p. 6), it is a system that collects, records,
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stores, and processes data to produce information for decision makers. An AIS is
also simply known as
a system
of records
a
business keeps to maintain its
accounting system, which includes the purchase, sales, and other financial
processes of the business (Wikipedia n.d.). Therefore, the concepts of AIS that
could be obtained from its definitions are that it is an integrated system within an
organization,
which
transform
economic
data
into
accounting
information
and
maintain the accounting system in order to represent the requisite information to
a range of users.
The logical flow of an AIS process is:
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Data
(Input)
?
AIS
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?
Information
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(Output)
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