Question
Please help with the following (will provide the article that it is referencing): Efforts have been made to overcome this communication gap, but room for
Please help with the following (will provide the article that it is referencing):
Efforts have been made to overcome this communication gap, but room for improvement still exists. After reading the article, Accountants' Role in the Accounting Information System, answer the following questions:
- What problems do you think resulted from this communication gap?
- What can you do to help close the gap even more when you enter the workforce or in your current job?
below is the article:
ACCOUNTANTS ROLE IN THE ACCOUNTING INFORMATION SYSTEM
by
Accounting information system(AIS) is that subsystem of overall management information system that provides information to an organization in the right format, size, time frame, and within abudget. Accountants have many roles to play as far as accounting information system is concerned.
In this article, you will learn the various roles that accountants play as regards accounting information system. All I am requesting from you is an open mind to take matters as simple as the once you will be finding in this article.
ACCOUNTANTS AND AIS
Accountants plays the following roles in AIS, the industry they are into does not matter. What matters is the accountants ability to deliver whenever they are being called upon. Here they are:
AS DESIGNERS
Accountantsare major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design ofmanagerial accountinginformation system to aid management indecision making processes.
AS IMPLEMENTERS
It is the role of accountants to ensure that AIS designed are actually implemented. It is not enough to just have procedures in place, implementation and enforcement is very important. The accountant while being involved in the implementation process of the AIS may discover an implementation problem that non accountants may find difficult communicating back to the systems designers.
AS AUDITORS
Accountants audit the already acclaimed AIS to ensure that what is claimed to have been implemented is actually followed. Note that the role of auditors is not to fetch thieves in a system, but to ensure that rules claimed to be followed are backed up by documentation and where it is not possible for it to be documented, the auditors should observe the process take place.
AS USERS
Yes, accountants are users of AIS, this is logical as they are the first people to live by example for others to follow. Again, junior accounting staff members that are not privileged to be at the helms of affairs to participate in the designing stage of accounting information system only play the role of users of accounting information system.
AS OWNERS
As accountants gets more involved in the overall decision making in the business angle, a lot of accountants are now being classified as users of accounting information system. They use the AIS to process and produce accounting information such asfinancial statement. Also, accountants rely on their knowledge of AIS to make qualityfundamental analysisof financial information, this they do while acting asfinancial plannerorinvestment accountants.
I would want to make one thing clear at this point that AIS is not, and cannot be an island on its own. It must be working in line with other information systems (IS).
However, the role of accountants in accounting information system cannot be overemphasized. Remove accounting information system from the business community and be almost certain that businesses will take a nosedive. But, I am sure we all dont want this to happen, hence, we should take the role of accountants in the accounting information systems a little bit more serious.
Please be informed that there is a difference betweenusers ofAISandusers of accounting information.
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