Accounting Information Systems, Global Edition, 16th edition

Published by Pearson (November 5, 2024) © 2025

  • Marshall B Romney Brigham Young University
  • Paul J. Steinbart Arizona State University
  • Scott L. Summers Brigham Young University
  • David A. Wood Brigham Young University

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Title overview

For accounting information systems (AIS) courses.

A comprehensive accounting information systems textbook designed for undergraduate and postgraduate AIS courses.

Accounting Information Systems, Global Edition (16th Edition) explores how accounting, business processes, and information technology work together to support organisational performance. It covers key topics including transaction processing systems, enterprise resource planning (ERP), internal controls, auditing, and data analytics, helping students understand how financial information is captured, processed, and used in real-world settings. 

The text examines how developments in technology influence business processes and controls, as well as how modern AIS can create value for organisations and support decision-making.

Ideal for supporting structured course learning and independent study, this title prepares students for careers in accounting, audit, and business by connecting theory with practice.

With this title, students can:

  • Understand how accounting information systems support business processes and decision-making
  • Analyse transaction cycles, internal controls, and system reliability
  • Explore ERP systems, data analytics, and emerging technologies such as blockchain
  • Apply AIS concepts to real-world organisational and regulatory contexts

Key features

  • Chapter-opening cases introduce important material and reinforce key concepts. Summaries present solutions to the issues raised in the cases.
  • Real-world examples help students understand how companies are using the latest technological developments to improve their AIS.
  • Hands-on exercises help students hone their technology skills.
  • Problems, pulled from current periodicals and CPA, CMA, CIA, and SMAC exams, let students practice answering exam-style questions.
  • Hundreds of graphics (figures, diagrams, flowcharts and tables) enhance students' understanding of the concepts.
  • Easily reorder chapters to focus on the material most appropriate for your course.

New to this edition

  • Coverage of emerging technologies includes process mining as a documentation technique. A new case study on process mining in the revenue cycle shows how to use data to examine what actually happens in organisations.
  • Content explores regular expression as a powerful tool for pattern matching and for searching unstructured text in the world of big data.
  • An overview and examples of machine learning techniques have been added.
  • Discussion of privacy reflects changes in privacy regulations and solutions around the world. Also, the Privacy Management Framework is examined.
  • Material covers important contemporary topics like the Committee of Sponsoring Organizations' (COSO's) Environmental, Social and Governance (ESG) framework; the European Union's General Data Protection Regulation (GDPR) standards; quantum computing and encryption; and reporting of voluntary diversity, equity and inclusion info in financial statements.

Key features

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Table of contents

  • PART 1: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS
  • Accounting Information Systems: An Overview
  • Overview of Transaction Processing and Enterprise Resource Planning Systems
  • Systems Documentation Techniques
  • PART 2: DATA ANALYTICS
  • Relational Databases
  • Introduction to Data Analytics in Accounting
  • Transforming Data
  • Data Analysis and Presentation
  • PART 3: CONTROL OF ACCOUNTING INFORMATION SYSTEMS
  • Fraud and Errors
  • Computer Fraud and Abuse Techniques
  • Control and Accounting Information Systems
  • Controls for Information Security
  • Confidentiality and Privacy Controls
  • Processing Integrity and Availability Controls
  • PART 4: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS
  • The Revenue Cycle: Sales to Cash Collections
  • The Expenditure Cycle: Purchasing to Cash Disbursements
  • The Production Cycle
  • The Human Resources Management and Payroll Cycle
  • General Ledger and Reporting System
  • PART 5: THE REA DATA MODEL
  • Database Design Using the REA Data Model
  • Implementing an REA Model in a Relational Database
  • Special Topics in REA Modeling
  • PART 6: THE SYSTEMS DEVELOPMENT PROCESS
  • Introduction to Systems Development and Systems Analysis
  • AIS Development Strategies
  • Systems Design, Implementation, and Operation
 

Author bios

Marshall B. Romney is the John and Nancy Hardy Professor in the Marriott School of Management at Brigham Young University. He holds a Bachelor's and Master's degree from BYU and a PhD degree from the University of Texas at Austin. Marshall has published 10 different books and over 100 articles in academic and professional journals. He is the recipient of 8 research grants. He has taught for or consulted with over 50 different organisations. 

Paul John Steinbart is a Professor in the Department of Information Systems in the W. P. Carey School of Business at Arizona State University where he teaches graduate courses on information security and an undergraduate course on accounting information systems. His research interests include issues concerning the usability of information security solutions, individuals' information security behaviours, effective governance of information security, and the effects of information technology on decision making. He has published his research in leading academic journals such as MIS Quarterly, Information Systems Research, the Journal of the Association for Information Systems, Decision Sciences, and The Accounting Review.

Scott L. Summers completed his PhD at Texas A&M University having earned degrees at Brigham Young University. Professor Summers has taught at Texas A&M, University of Missouri, Columbia, and currently holds the Andersen Professorship at Brigham Young University Marriott School of Business. Professor Summers specialises in database and in the control environment. He participated in the development of ISACA's 4.0 COBiT framework. He has published numerous articles in both academic and practitioner journals, several of which have received awards. He currently teaches accounting information systems, database, and data analytics.

David A. Wood is a professor and the Andersen Fellow in the Brigham Young University Marriott School of Business. David completed his PhD at Indiana University. He received BS and MAcc degrees at Brigham Young University and a Masters of Business at Indiana University. At BYU, David teaches accounting data analytics and accounting information systems. David has over 100 publications of articles in respected academic and practitioner journals, monographs, books and cases. His research has won multiple accounting and ethics best paper awards.

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