ABSTRACT
The use of accounting information has been traced back many thousands of years and originally emerged as a means to allow wealthy individuals to keep track of their assets as they bought, sold and/or traded them. This chapter aims to provide a general introduction to Accounting Information Systems (AIS). It begins by defining what is meant by accounting before outlining the potential use of accounting-based information. The chapter introduces the concept of IS, before specifically addressing AIS. There are various types of information systems that can exist within organisations. An AIS is a technology-based system that enables an organisation to collect, store and process accounting data and convert it into information that is then capable of supporting subsequent decision-making. The chapter provides a brief but critical analysis of AIS and concludes by pondering the future for both accountants and accounting in the continually evolving technology-based global economy.
