MODULE 1:

INTRODUCTION: ACCOUNTANTS PERSPECTIVE

• The role of the accounting system is of great importance for business decision, making
process and management.
• Accounting is information system, more precise, is the practice of general theories of
information in the field of effective economic activities and consists of the major part of
information which is presented in quantitative form.
• An accounting information system is part of the overall information system which main goal is
to generate information for business decision.
• The way of gathering, analyzing, processing, distribution and archiving accounting information
has been changed during these years.
• However, accounting information has been important part of business operation. The most
significant influence belongs to the information technology.
INFORMATION ENVIRONMENT

• Information is a business resource that needs to be appropriately managed and is vital to the
survival of contemporary business
3 Fundamental Objectives of Information common to all Organizations
1. Support the firm’s day-to-day operations
2. Support management decision making
- AIS is important to the management or the decision-making body of an organization. The
management cannot decide without reasonable information as evidence. To make a
decision, it must be based on genuine facts and figures. For deciding every level of
management, information is crucial. For making the right decision, the management
depends on the statistical data that the accounting information provides.
3. Support the stewardship function of the management
- The role of management is important in the overall development of the business
organization. The functions of management are planning, organizing, collecting business
elements, motivation, coordination, controlling and budgeting. The successful completion
of these management functions depends on the efficient accounting system.
Internal & External Information Flows

• Horizontal flows of information are used at the operations level to capture transactions and
operations data.
- Top management to stakeholders, operations personnel to suppliers or customers
•
• As for vertical flow of information, downward
flows contain instructions quotas, and budgets:
while, upwards flows are aggregated
transactions and operations data. Each user
group has unique information requirements.
• The higher the level of organization, the
greater the need for more aggregated
information and less need for detail.
What is Information System?

• A system is a group of interrelated multiple components or subsystems that serve a common

purpose
• Information system is a set of formal procedures by which data is collected processed into
information and distributed to users
2 Subsystem of Information System
➢ Management Information System – system that processes non-financial transactions not
normally processed by traditional accounting systems. This support the four functional area
of business accounting and finance which are sales and marketing, manufacturing and
distribution, and human resources.
➢ Accounting Information System
Accounting Information System

• Accounting is an information system that identifies, collects, processes and communicates

economic information about a firm using a wide variety of technologies.
• It captures and records the financial effect of the firm business transactions. It distributes
transaction information to operations personnel to coordinate key tasks
Framework for Accounting Information System
1. General Ledger/Financial Reporting System (GL/FRS)
- Non-discretionary reporting is a type of reporting in which the organization has few or
no choices in the information it provides. Examples of this information are traditional
financial statements, tax returns and other legal documents
2. Management Reporting System (MRS)
- Discretionary reporting system is a type of reporting which the organization can choose
what information to report and how to present it.
3. Transaction Processing System (TPS)
Accounting Information System are specialized subset of information systems that processes:
➢ Financial transaction; e.g., sale of goods
- Economic event that affects assets and equities of the firm which is measured in
financial terms and is reflected in the accounts of the firm.
➢ Nonfinancial transactions that directly affects the processing of financial transactions, e.g.,
addition of newly approved vendors
- do not mee the narrow definition of financial transactions
Information System processes transaction to provide information that could assist in decision
making. Transactions are event that affects the organization and processed by the information
system as unit of work.
General Model for Accounting Information Systems

• It is a model that describes all information systems regardless of their technological

architecture.
• The information flow of AIS begins with transactions which is also called as data sources.
• Data sources are financial transaction that enter the information system internally or
externally.
➢ External financial transactions are the most common source of data for most
organizations. (e.g., sales of goods/services, purchase of inventory, cash collection/
disbursement including payroll)
➢ Internal financial transactions involve the exchange or movement of resources within
the organization. (e.g., movement of raw materials to WIP, application of
overhead/labor to WIP, transfer of WIP to FG, depreciation of equipment
• Once the data sources are present, they may transform it into needed information

1. Data collection is the first operational stage in the information system

- It includes capturing transaction data, recording it to forms and editing/validating
2. Data processing is a group that manages the computer resources used to perform the
day-to-day processing of transactions.
- It involves classifying, transcribing, sorting, batching, merging, calculation,
summarizing and comparing the collected data.
3. Data management includes storing, retrieving/deleting processed data. It can also refer
to a special software system that is programmed to know which data elements each user
is authorized to access.
- Once processed the data are stored in the database which is the physical repository
for financial and nonfinancial data. Term could apply to a filling cabinet or computer
disk
4. Information Generation is the process of compiling, arranging and preparing data for
presentation to the end-user
- They must ensure it is a useful information. To know if it is useful, remember CARTS.
Completeness (all necessary information to complete a task is presented), Accuracy
(free from error), Relevance (must serve the purpose of its generation), Timeliness
(the timeline of the information is aligned with the objectives), Summarization
(information is aggregated based on the users’ need)
After the information generation, the information is presented to the end users.

• End users are users for whom the system is built

➢ External users – includes creditors, stockholders, potential investors, regulatory agencies,
tax authorities, suppliers and customers.
➢ Internal users – management at all levels of the organization as well as operations
personnel.
• Feedback is a form of output that is sent back to the system as a source of data. It is used as
a basis for the improvement of AIS

Data hierarchy

• Data hierarchy refers to the systematic organization of data.

• It is a basic concept in data and database theory that helps to show the relationships
between smaller and larger components in a database or data file.
• It is used to give better sense of understanding about the components of data and how they
are related.
Data attribute

• The most elemental piece of potentially useful data in the database. It holds a single fact or
attribute of an entity.
• In a form, you may refer them as data field.
Record

• This is a complete set of attributes for a single occurrence within an entity class or a collection
of related fields.
• Examples: Accounts Receivable Records - Customer Account Number, Customer Name,
Customer Address, Current Balance, Customer Credit Limit
File

• A complete set of records of an identical class

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ORGANIZATIONAL STRUCTURE

• An organizational structure is a system that outlines how certain activities are directed in order
to achieve the goals of an organization.
• These activities can include rules, roles and responsibilities
• The structure of an organization helps to allocate: Responsibility, Authority and
Accountability
Physical AIS is composed of technologies of various types and configurations, as well as
people and tasks from across the organization, thus there is a need for segmentation.
Segmentation

• Means to divide the organization into parts or segments which are definable, accessible,
actionable and profitable.
• It is a very common method or organizing.
• Example: sales processing system is a subsystem of the revenue cycle which includes the
following organizations functions – sales, credit, inventory control, warehousing, shipping,
billing, accounts receivable, general ledger and data processing
Business organization considers the resources that they need to manage within the organization.
4 Sources of Business Organization:
The firm assigns a department or group people that would manage these resources:

• Materials
➢ Material Management – in charged of purchasing/receiving materials and managing
the stores.
➢ Production
o engage in production planning - involves the scheduling the flow of materials,
labor and machines to efficiently meet the production needs
o quality control - monitors the manufacturing process at various points to ensure
that the finished products meet the firm’s quality standard
o Maintenance – keeps the machines and other facilities running in order
➢ Marketing – generate revenue its main task is to identify potential customers and
determine how to reach them
o Sales – major function
➢ Distribution – main function is warehousing and shipping in which they ensure that the
product or service are available to the consumer to use
• Labor – managed by the personnel group
➢ Personnel group – takes care of the wellbeing of the labor, ensures each one is fit for
the role chosen for
• Financial Capital
➢ Finance – focused on budgeting business revenues in which business plans are
focused because they need loans/investments. One of the notable functions is credit
which ensures the credit worthiness of a client
• Information – managed by accounting and technology
➢ Accounting
o controlling the inventory to safeguard assets, recording accounts receivable,
preparing of billing and recording of general ledger
o captures and records transactions.
o Distributes transaction information to operation personnel.
o The value of the information is determined by its reliability.
o Unreliable accounting information has no value.
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Information Reliability requires accounting independence:
✓ Accounting activities must be separate and independent of the functional areas
maintaining resources.
✓ Accounting supports these functions with information but does not actively participate.
✓ Decision makers in these functions require that such vital information be supplied by an
independent source to ensure its integrity.
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➢ Technology – advancements have enhanced the accountant ability to interpret data
efficiently and effectively because of readability of data and information needed.
Accountants now has the ability to interpret the language of business with such ease
that the accountant has become the most trusted business advisor. The main role of
technology in business is to drive growth and improve operations. Its most vital task is
data processing for its external and internal users. Most organizations employ both
type of data processing:
Functions of Technology:
1. DATA PROCESSING
o Distributed data processing – reorganizing the computer services function
into small into small information processing units that are distributed to end
users and placed under control.
Distributed Data Processing Model

• In this model, users process transactions locally with each user segment. An IT needs to
support their operations. The users function independently and intend not to share an
information.
Possible disadvantages:
➢ Loss of control
➢ Mismanagement of company resources
➢ Hardware and software incompatibility
➢ Redundant tasks and data problems:
▪ Data Storage – excessive storage costs of paper documents or magnetic forms.
▪ Data Updating –
changes/additions must be
performed multiple times
▪ Currency of Information –
potential problem of failing to
update affected files
▪ Task-data dependency – user’s
inability to obtain additional
information as needs change
▪ Data integration – separate files
are difficult to integrate across
multiple users
➢ Consolidating tasks are usually
segregated

o Centralized Data Processing – all data processing is performed by one or

more large computers housed at central site that serves users throughout the
organization.

Centralized Data Processing Model

• It lends itself to interorganizational,

communication, and data sharing. By
applying both methods, the
organization can address most of the
disadvantages of the distributed data
processing model while enjoying its
advantages.

2. SYSTEM DEVELOPMENT & MAINTENANCE

• System Development – the process organizations use to acquire information systems.
• System Maintenance – may be trivial or significant. Between 80% - 90% of system’s
total cost maintenance activities.
2 Software used by organizations
a) Custom software
- Built to individual specifications
- System development life cycle is the software development process.
- Requires an in-house team of qualifies individuals
- Custom systems are more expensive than commercial packages.
Enterprise resource planning (ERP) is a system assembled of prefabricated software
components.
 b) Commercial software
- A pre-coded software that users purchases from a software vendor.
- Available for general accounting and industry specific applications
- Sometimes called turnkey systems because they often can be implemented by the
user with little or no modification.

3. DATABASE & NETWORK ADMINISTRATION

• Centralized organized companies with shared data use database administration to
ensure security and integrity.
• Network administration is responsible for effective functioning of hardware and
software
Network – a collection of computers and communication devices that allows users to
communicate; access data and application and share information and resources.
Due to the highly technical and dynamically changing expense of I.T., many executives look
toward IT outsourcing where the organization sells IT resources and leases back IT services.
Cloud computing data centers deliver hosted IT services over the Internet:
➢ Software as a service (SaaS)
➢ Infrastructure as a service (IaaS)
➢ Platform as a service (PaaS)
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ROLE OF ACCOUNTANTS IN AIS
The role of the accountant has expanded due to the development of accounting information of
various business sectors with the increase of the volume and the complexity of the information.
An accountant will play an active and effective role in the processes of designing the systems in
order to achieve an effective internal system as well as the needs of the accounting information
Roles of accountants categorized into 3:
✓ As an information system user
✓ As an information system designer
✓ As a system auditor
Accountants as Information System Users

• Accountants eventually accesses the data in the company’s AIS in order to perform their job
functions.
• This includes preparing and analyzing budgets and financial statements, preparing tax returns
and examining records for accuracy.
• Because of their other roles towards information system, they are considered as supreme
users.
Accountants as System Designers

• Plays an important role in system development as domain experts

• The accounting function or the accountant is responsible for the conceptual system.
- Conceptual System determines the nature of the information required, its sources,
its destination and the accounting rules that must be applied.
• The computer function or the IT is responsible for the Physical System
- Physical System is the medium and method for capturing and presenting the
information.
Accountants as System Auditors

• An auditor is an expert who expresses an opinion about the fairness of the company’s financial
statements
• Accountants performs audits which typically involve the AIS
• Internal Auditing is an independent, objective assurance and consulting activity designed to
add value and improve an organization’s operations. It helps accomplish objectives by
bringing a systematic and disciplined approach to evaluate and improve the effectiveness of
risk management control and governate processes.
• IT Auditing is the review of the computer-based components of an organization. The audit is
often performed as part of a broader financial audit.
• Fraud Audits is a detailed examination of the financial records of a business, with the intent
of finding instances of fraud. It had increased in popularity as a corporate governance tool. It
may be initiated by the management to investigate employees or the board to investigate
management.
• External Audit is an independent attestation and opinion (audit report) regarding financial
statement presentation. It requires auditors (independent CPAs) to tests internal controls and
perform substantive tests of data. The most critical element is auditor independence, which
means the auditor is free from factors that might influence the audit report.
SOX legislation restricts non-audit services that auditors may provide and prohibits them from
providing:
- Other accounting services including bookkeeping, financial information system design
and implementation, appraisal of valuation, actuarial and internal audit outsourcing.
- Management or human resources, broker or dealer, investment adviser or investment
banking services.
- Legal services and expert services unrelated to the audit
- Any other service that the Board determines, by regulation is, impermissible.

• Test of Controls are tests that establish whether internal controls are functioning properly.
• Substantive Test are tests that determine whether database contents fairly reflect the
organization’s transactions.
• Attest Function is an independent auditor’s responsibility to opine as to the fair presentation
of a client firm’s financial statement.
TECHNOLOGY SUCCESS: INTRO TO TECHNOLOGY
Technology

• The term came from Greek word techne which means art and craft. It was first used to
describe applied arts but now it is used to describe the advancement and changes around us.
• It starts with the beginning of life on earth and goes until the founding of early modern
technologies such as computer.
Computers

• Computers can be classified into three generations. Each lasted for a certain period of time
and each gave us, either a new or improved computer or an improvement of the existing
computer.
First Generation Computer

• Computers could only perform single task; they had no operating system and mainly use
vacuum tubes.
• 1937, the first electronic digital computer was built by Dr. John V. Atanasoff and Clifford Berry.
It was called the Atanasoff-Berry Computer (ABC)
• 1943, an electronic computer name the Colossus was built for the military.
• 1946, the first general-purpose digital computer, the Electronic Numerical Integrator and
Computer (ENIAC) was built. It is said that this computer weighed 30 tons and had 18,000
vacuum tubes which was used for processing.
Second Generation Computer

• Used transistors instead of vacuum tubes which were more reliable

• During this generation of computer over 100 computer programming languages were
developed, computers had memory and operating systems.
• 1951, the first computer for commercial use was introduced to the public; the Universal
Automatic Computer (UNIVAC I)
• 1953, the International Business Machine (IBM) 650 and 700 series computers made
their mark in the computer world.
Third Generation Computer

• Integrated circuits were invented; thus, computers became smaller, more reliable and they
are able to run many different programs at the same time.
• 1980, Microsoft Disk Operating System (MS-DOS) was born
• 1981, IBM introduced the personal computer (PC) for home and office
• 1984, Apple gave us the Macintosh computer with its icon driven interface
• 90s gave us the Windows Operating System
Internet of Things (4th Industrial Revolution)

• It is the ability of devices to communicate with each other without human interference.
• Such functionality makes it possible to continuously monitor, and measure various elements
through a data network connected to the Internet.
How does IoT works?

• Sensors and microchips (Embedded Computer) are installed in specific devices and from
there, the collected data are transmitted to an application, usually via the internet, that will
store, process, analyze and share this data in a cloud,
• Embedded Computers are compact have limited hardware and usually has a single purpose
of enhancing the capabilities of everyday devices.
• Artificial Intelligence – the technological use of logic and prior experience to simulate human
intelligence. Its capabilities are speech recognition, logical reasoning, creative responses.
Example: Siri, Alexa
• Immersive Technology – made possible by AI. It attempts to emulate a physical world
through the means of a digital or simulated world, by creating a surrounding sensory feeling,
thereby creating a sense of immersion.
• Virtual Reality – the use of computers to simulate a real or imagined environment that
appears as 3D. (e.g., flight stimulators)
• Augmented Reality – a type of VR that uses an image of an actual place or things, then adds
digital information to it.
TECHNOLOGY FOR SUCCESS: IMPACT OF TECHNOLOGY
Personal Impact

• Most people simply can’t imagine life without one – smartphones have evolved to such an
extent that they’ve moved away beyond mere communication to being a constant companion
that’s geared to learn your unique needs and make your life easier to navigate.
Artificial Intelligence is the reason behind it. It affects us through:
✓ Games & apps. All apps use AI to process specific data on behalf of the user. Games
incorporate VR to simulate a different environment for the user to enjoy.
✓ Digital Assistants. It uses natural language processing which interpret and digitize spoken
words and commands.
✓ Accessibility Options. Useful for persons with sensory disability. It uses “AI” such as screen
readers, captioning and speech recognition, to assist the user despite their disability.
Smartphones even allow special input devices to be connected for such users.
Workplace Impact

• Intelligent Workplace
- offers integrated cognitive solutions that help companies collaborate across borders
- offers collaborative productivity software that allows employees to share information
to stakeholder’s w/o consuming company’s resources like paper.
- Allows to work remotely/telecommuting that enables employees to carry their task
even away from the workplace.
Education Impact

• Intelligent classroom - the inevitable outcome of the available advanced computing, network
& data communication technology. It uses LMS, e-books and social networking.
• Learning Management System (LMS) – a web-based training, allow students to: check
progress on a course, take practice tests, exchange message with involved parties, take
classes and earn degrees online.
• E-books – allows students to read and access content such as videos from devices.
• Social Networking – allows exchange of information and stories between individuals.
Transportation Impact

• GPS (Global Positioning System) – a radio navigation system that allows land, sea and
airborne users to determine their exact location, velocity and time. 24 hours a day and in any
weather conditions.
• It is used to navigate routes and estimate ETAs
• Avoid unfavorable traffic conditions
• Tracking parcels for delivery
• It also affects the manner we travel with the automations that technology brings to our modes
of transportation.
Healthcare Impact
System use state of the arch medical equipment to treat/diagnose patients.

• 3D printers – used to replicate body parts for medical studies or a substitute for the real staff
• Medical monitoring – provides accurate medical results to monitor vital signs and research
symptoms and diagnosis
• Mhealth – use of mobile and wireless technologies to support the achievement of health
activities.
Manufacturing Impact

• Robotics are the main influencers for this.

• Useful in situations where it is impractical, dangerous or inconvenient to use a human.
• Machine to machine communication introduced computer0aided manufacturing (CAM) –
streamlines production and allows for shipping products more quickly.
Commerce Impact

• E-commerce – the buying and selling of good and services or the transmitting of funds or
data, over an electronic network, primarily the internet,
• Business-to-business (B2B) – consists of business providing goods and services to other
business like the ones offered by the business process outsourcing or the BPO industry.
• Business-to-consumer (B2C) – involves the sale of goods and services to the general
public. (e.g., online shops)
• Consumer-to-consumer (C2C) – occurs when one consumer sells directly to another like in
FB marketplace.
Environment Impact

• Green computing – the environmentally responsible and eco-friendly use of computers and
their resources. In broader terms, it is also defined as the study of designing,
manufacturing/engineering, using and disposing of computing devices in a way that reduces
their environmental impact. (e.g., reduction of paper, gave birth to energy star program that
 reduces electricity consumption and environmental waste generated by the modern
appliances and machines.)
TECHNOLOGY FOR SUCCESS: COMPUTER HARDWARE
Computer Hardware

• refers to the physical, tangible computer equipment and devices, which provide support for
the major functions such as input, processing (internal storage, computation, and control),
output, secondary storage (for data and programs), and communication.
4 categories of computer hardware:
1. Processing device – process raw data instructions into information.
- Central processing unit – complex integrated circuit consisting of millions of electronic
parts and is primarily responsible for converting input (data) into meaningful output
(information)
- Data travels in and out of the CPU through a bus
- A computer bus - a communication system that transfers data between components inside
the computer or between computers.
- This covers all related hardware components like wires, optical fiber
2. Storage Device – used for data and information retention
- Computer memory – responsible for holding data and programs as they are being
processed by the CPU. Two types of memory are:
➢ Random Access Memory (RAM) – main memory of a computing device. It stores
data for a short period of time or until the computing device is kept on. It is volatile.
➢ Read Only Memory (ROM) – storage medium that permanently stores data on a
computing device
- Storage Solutions
➢ Internal Drives (e.g., hard disk drive/HDD, solid state drive/SDD)
➢ External Drives (e.g., external HDD, flash drive, optical drive)
➢ Cloud Storage – stores electronic files on the computer using internet instead of
computer. (e.g., google drives, MS one drive, Dropbox
3. Input Device – input instruction or command to a computer. (e.g., mouse, light pen, keyboard,
etc.)
4. Output Device – disseminate data and information to the users. (e.g., printers, monitors,
projectors, speakers)
Micro-computer

• A small, relatively inexpensive computer with a microprocessor as its central processing unit
(CPU). In common usage, “microcomputer” has been largely supplanted by the term “personal
computer” or “PC”, which specifies a computer that has been designed to be used by one
individual at a time.
Desktop Computer

• Consist of a system unit, monitor, keyboard and mouse

• More powerful and has more storage capability
• Hardware components can be easily upgraded
All-in-One Computer

• Monitor and system unit are housed together, thus take up less space
• Difficult to service of upgrade because it is customized.
• More expensive than desktops
Portable/Mobile Device

• Highly portable, but usually less powerful in specifications

• Difficult to service or upgrade
TECHNOLOGY FOR SUCCESS: COMPUTER SOFTWARE
Software – commanding officer of hardware

• A program that enables a computer to perform a specific task, as opposed to the physical
components of the system or hardware. It has to be “loaded” into the computer’s storage
before it can before it can be executed.
Two types of Software:
1. System Software – type of computer program that is designed to run a computer’s hardware
and application programs, or provide a platform for other software.
There are 3 types:
- Operating System – a software that communicates with the hardware and allows other
programs to run. (e.g., Windows OS Series)
- Language Processor – a computer program that is designed to perform tasks such as
processing program code to machine code. It accesses the interpreter of your computing
device that interprets all the computer language, relays it to your machine.
- Utility Software – designed to help analyze, configure, optimize or maintain a computer or
support its infrastructure. (e.g., disk defragmenters, system profilers, network managers,
application launchers, anti-virus software, etc.)

2. Application Software – computer program designed to help people perform an activity.

Depending on the activity for which it was designed, an application can manipulate text,
numbers, audio, graphics and a combination of these elements.
4 Keys Types:
- Device management apps – provide tools for maintaining a computer or device
- Productivity apps – allows creatin of documents, graphics and to interact with digital
media.
- Communication apps – allows user to share or receive communications/information
- Productivity apps – allows creation of documents, graphics and to interact with digital
media
- Personal interest apps – provides users with tools to pursue their personal interest
Application Types:
1. Spreadsheet Software
- interact with numbers, charts, graphics, text and data. It can perform calculations on data
stored in a grid of cells and recalculate values automatically when the data changes.
 - Worksheets are laid out in a grid of rows and columns; they use letters to identify each
column and consecutive numbers to identify each row.
- Cell is the location formed by the intersection of a column and a row
Key Features:
-Formatting tools to change a worksheet’s appearance
-Ability to create a printed output of the created spreadsheet
-Web capabilities to share workbooks online, add hyperlinks and save worksheets as
webpages
- Developer tools to add customized functions
- Tools to analyze data
2. Database Software
- used to describe any software that is designed for creating databases and managing
information in them. Referred to as database management systems (DBMS), database
software tools are used for storing, modifying, extracting and searching for information
within a database.
- Each piece of data is entered and stored in a field
- Tables are collection of records for a single subject
- A query extracts data based on specified criteria or conditions for one or more fields
- A report is user-designed layout of database content
- A from is a screen used to enter data in the database
Key Features:
- Ability to collect data, in a manner that allows access. Retrieval and reporting of that data.
- Represent a query in Structured Query Language (SQL)
- Execute database applications, such as track inventory, maintain customer lists or
manage employee records.
TECHNOLOGY FOR SUCCESS: BASIC COMPUTER NAVIGATION
1. The computer receives power from the powers supply or battery and sends it to the circuitry.
2. The processor runs the bootstrap program
3. The bootstrap program executes a series of tests to check the components
4. The computer loads the operating system files into RAM, including the kernel
5. The computer loads the system configuration information and loads startup program
Components: Window, Menu, Dialog Boxes, Files, Folder
To access/initiate a computer application, one just need to double click on the application’s icon
from the desktop window.
If the application is not found on the initial desktop window. You may click on the windows icon.
In saving a file…
- Name the file that follows your operating system’s rules
- Most file names contain an extension that talks about its contents, such as the type of
platform or app on which the file can be used.
- File name extensions are added automatically when you save a file, but you can change
the extension in some cases
 - Every file has properties, such as name, type, location and size
- Dates: when the file was created, modified, last accessed
- The operating system assigns some properties to files such as type or format, and updates
other properties such as date, size, and location.
Functions of Management Folder
- View frequently/recently opened files/folders
- View the main folders on your computer or device
- Search by file name, content, date and more
Information Literacy

• The ability to find, evaluate, organize, use and communicate information in all various formats,
most notably in situations requiring decision making, problem solving or the acquisition of
knowledge
• It allows one to navigate many sources of information, including the Internet, online libraries
and popular media sites
• Select the right tool for finding the information you need
• Recognize that not all information is created equal
• Evaluate whether information is misleading biased or out of date
Evaluating information from online sites: Use CARS
✓ Credibility: identify the author and check credentials
✓ Accuracy: verify facts and claims, check for bias
✓ Reasonableness: examine whether the claims are fair & sensible
✓ Support: look for reputable sources and authorities
Content from Online Sources
- Copying photos might violate intellectual property rights
- A copyright gives authors and artists the legal right to sell, publish or distribute an original
work
- Some online resources are protected by digital rights management (DRM), which limit
access to property rights
- Some materials are in the public domain and can be used without permission
- The fair use doctrine allows one to use a sentence or paragraph of text without permission
with citation to the original source
- Creative commerce (CC) – nonprofit organization that helps content creators keep
copyright to the their materials while allowing others to use, copy or distribute their work.
ORGANIZATIONAL STRUCTURE
ROLE OF ACCOUNTANTS TO AIS
TECHNOLOGY FOR SUCCESS