Nelson Higher Education

Higher Education

Accounting Information Systems, 9th Edition

  • Ulric J. Gelinas
  • Richard B. Dull
  • Patrick Wheeler
  • ISBN-10: 0538469315
  • ISBN-13: 9780538469319
  • 744 Pages | Hardcover
  • Previous Editions: 2010, 2008, 2005
  • COPYRIGHT: 2012 Published
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About the Product

Today's accounting professionals are challenged to identify enterprise risks and provide quality assurance for a company's information systems. ACCOUNTING INFORMATION SYSTEMS, 9E, focuses on three critical accounting information systems in use today: enterprise systems, e-Business systems, and controls for maintaining those systems. Students will easily grasp even the most challenging topics as they explore today's most intriguing AIS topics relative to business processes, information technology, strategic management, security, and internal controls. The 9th edition provides students with the tools for organizing and managing information to help them succeed and protect the integrity of their employer's information system.


  • TECHNOLOGY SUMMARIES/APPLICATIONS: Technology Summaries and Technology Applications within each chapter present real-world perspectives of how today's leading companies are using current IT processes discussed in each chapter. Students are able to see the impact of technology on the operation and control of AIS.

  • KEY THEMES: The three key themes: Enterprise systems, e-Business systems, and controls are integrated throughout the text and identified by margin icons making these critical accounting information topics easier to identify and follow. Students clearly see the importance of these areas and their impact on the growing field of accounting information systems.

  • PRACTICAL END-OF-CHAPTER MATERIALS: Practical and updated end-of-chapter materials guide students through a review of expansive choice of summaries such as key terms, review questions, discussion questions, short problems, and problems. This ensures the students have had adequate and varied practice of course concepts.

  • EMPHASIS ON ENTERPRISE SYSTEMS AND E-BUSINESS: An emphasis on Enterprise Systems and E-Business provides a focused look at ERP software and with strong coverage of business-to-business and business-to-consumer concepts and applications.

  • FOCUS ON INTERNAL CONTROL OF ENTERPRISE RISK MANAGEMENT: An in-depth focus on Internal Control of Enterprise Risk Management provides the thorough coverage students need to fully understand to help businesses struggling to meet the requirements of the Sarbanes-Oxley Act.


"Very thorough. It gets to the point without being encyclopedic in nature."
— Edward R. Walker, University of Central Oklahoma

About the Author

Ulric J. Gelinas

Ulric J. (Joe) Gelinas, Jr., PhD, is Professor Emeritus at Bentley University, Waltham, Massachusetts. For PricewaterhouseCoopers, Dr. Gelinas developed and taught training programs for business processes, internal control, and IT audit. He was Senior Consultant for MIS Training Institute teaching courses in the IT Audit curriculum and taught in the University of Maastricht's International Executive Master of Finance and Control Program. Dr. Gelinas has also taught at the University of Tennessee and at Vesalius College, Vrije Universtiteit Brussel, in Brussels, Belgium. Dr. Gelinas has published articles on inter-organizational collaboration and coordination infrastructures, accounting information systems, use of technology in business education, technical communications, and information privacy. These articles have appeared in academic and practitioner journals, including the Journal of Information Systems, Issues in Accounting Education, IS Audit & Control Journal, Government Information Quarterly, Journal of Information Technology, International Journal of Technology Management, International Journal of IT Standards and Standardization Research, Journal of Information Systems Education, Technical Communications Quarterly, and IEEE Transactions on Professional Communication. In 2003, Dr. Gelinas received the Innovation in Auditing and Assurance Education Award from the American Accounting Association. He has made presentations and conducted workshops at the International Conference of the Information Systems Audit and Control Association (ISACA) and at ISACA's Computer Audit, Control, and Security (CACS) conferences as well as for other professional groups. Dr. Gelinas was a member of the U.S. expert panel that reviewed Control Objectives for Information and Related Technology (COBIT) and has conducted COBIT workshops throughout the world.

Richard B. Dull

Richard (Rick) Dull, PhD, CPA/CFF, CISA, CFE, is the GoMart Professor in Accounting Information Systems, and Chair of the Department of Accounting at West Virginia University in Morgantown, West Virginia. Dr. Dull has also taught at Reykjavik University, Clemson University, Indiana University-Indianapolis, and High Point University. His professional experience includes application programming with a manufacturing firm as well as audit and information systems consulting experience with a national CPA firm. He was co-founder and partner in a CPA/consulting firm where he specialized in installation and support of accounting information systems. His work on a project involving cross-departmental integration of enterprise systems earned him a Microsoft® Pinnacle Award for Excellence in Education as well as a Clemson University Board of Trustees Award for Faculty Excellence. Dr. Dull has been published in numerous academic and practitioner journals, including Journal of Information Systems, International Journal of Accounting Information Systems, Journal of Emerging Technologies in Accounting, Accounting Education: An International Journal, Issues in Accounting Education, Journal of Accountancy, CPA Journal, and Personal Financial Planning. He is a member of the American Accounting Association, American Institute of CPAs, Association of Certified Fraud Examiners, AIS Educator Association, and ISACA. He has served on the AICPA's Assurance Services Executive Committee and as President of the American Accounting Association's Accounting Information Systems and Artificial Intelligence/Emerging Technologies sections. He recently served on the AICPA's BEC Subcommittee and as editor for Journal of Information Systems, associate editor for Accounting Education: An International Journal, and editorial advisor for the Journal of Accountancy.

Patrick Wheeler

Patrick Wheeler, PhD, CPA, CITP, is Associate Professor at the University of South Florida in Tampa, Florida. He teaches accounting information systems at the graduate and undergraduate levels and has extensive training in databases and enterprise resource planning systems (SAP and Oracle Financials). Dr. Wheeler is a CPA with the Louisiana Society of CPAs and a Certified Information Technology Professional (CITP) with the American Institute of CPAs. His research focuses on behavioral issues in information systems, especially in regard to the impact of computerized decision aids on business decision making. His articles, published worldwide in numerous academic journals and magazines, can be found in The Accounting Review, Journal of Information Systems, Behavioral Research in Accounting, Advances in Accounting Behavioral Research, International Journal of Accounting Information Systems, International Journal of Disclosure and Governance, Studies in Managerial and Financial Accounting, Issues in Accounting Education, and Review of Accounting Information Systems. He received the 2007 Outstanding Research Paper Award and the 2007 Finalist Research Paper Award from the Information Systems (IS) section of the American Accounting Association (AAA). He won the Outstanding IS Dissertation Award at the 2001 AAA Annual Meeting and currently serves on the editorial review boards of the Journal of Information Systems and International Journal of Accounting Information Systems. He received the 2006 Outstanding Service Award from the AAA IS Section. Dr. Wheeler is active in the AAA at both the national and regional levels.

Table of Contents

1. Introduction to Accounting Information Systems.
2. Enterprise Systems.
3. Electronic Business (E-Business) Systems.
4. Documenting Information Systems.
5. Database Management Systems.
6. Relational Databases and SQL.
7. Controlling Information Systems: Introduction to Enterprise Risk Management and Internal Control.
8. Controlling Information Systems: Introduction to Pervasive Controls.
9. Controlling Information Systems: Business Process and Application Controls.
10. The Order Entry/Sales (OE/S) Process.
11. The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process.
12. The Purchasing Process.
13. The Accounts Payable/Cash Disbursements (AP/CD) Process.
14. The Human Resources (HR) Management and Payroll Processes.
15. Integrated Production Processes (IPP).
16. The General Ledger and Business Reporting (GL/BR) Process.
17. Acquiring and Implementing Accounting Information Systems.

New to this edition

  • NEW: The Bentley University Term Project, now available on the IRCD and the product support Web site is designed to incorporate the concepts taught in the text and allow them to be applied through a cohesive project. The project can be assigned to students as part of their course with minimal development or preparation. The Learning Objectives for the project are to: Examine an actual business process in operation; Document it; Analyze measures that are in place and recommend changes to the process. Materials provided include a student project handout, teaching notes, PowerPoint presentations, grading forms, student self-evaluation forms and templates for the control matrix.
  • NEW Examples, such as cash receipt transactions, have been added and updated in the majority of the chapters, providing support for current topics and adding technology examples and discussions.
  • NEW Technology Applications related to GSS, Audit Teams, and Brainstorming were added to Chapter 5 Database Management Systems and Chapter 17 Systems Development Life Cycle.
  • NEW Coverage of "Cloud computing" is highlighted in Chapters 3, 6, 8, and 10 where relevant to reflect the latest in business computing.
  • NEW Opening chapter vignettes are refreshed to offer the most up-to-date examples to introduce chapter topics, providing important context from the very start of each chapter.
  • NEW Additional XBRL coverage has been added to Chapter 16.
  • NEW The Sarbanes-Oxley Act is highlighted with a new icon in the margins of the text everytime the topic is covered.
  • NEW All chapters now include Short Problems providing instructors an alternative to the longer traditional problems available to assign. Students receive plenty of practice with a variety of questions covering multiple learning objectives and difficulty levels.
  • NEW Excel and Access problems and icons are added to more fully integrate the use of these databases, while also providing a way to assess their use.


All supplements have been updated in coordination with the Main title.
Please see Main title page for new to this edition information.

Instructor Supplements

Instructor's Resource CD-ROM  (ISBN-10: 0538481366 | ISBN-13: 9780538481366)

This all-in-one tool gives you access to all resources at once including: Solutions Manual: Easily find all of the answers to all in-text Discussion Questions and Problems that will allow you to tailor the solutions to the way you assign problems in class. PowerPoint slides: Bring your lectures to life and clarify concepts for students with these electronic PowerPoint® slides covering all major text concepts and key terms in a visually appealing and clear presentation. Test Bank: Complete with multiple-choice, true/false, short-answer, and other problems to effectively assess student comprehension of the subject. Examview® testing software allows you to easily create tests and quizzes. NEW-all new changes to ACCOUNTING INFORMATION SYSTEMS, 9E are reflected in these supplements.

Solutions Manual  (ISBN-10: 0538481374 | ISBN-13: 9780538481373)

Available in print as well as on the IRCD, easily find all of the answers to all in-text Discussion Questions and Problems that will allow you to tailor the solutions to the way you assign problems in class. Modify solutions or post them to a course Web site for maximum efficiency. NEW- Discussion Questions and Problems now include a Short Problems section between chapters, giving instructors an alternative to the longer traditional problems.