THE ASSOCIATION OF

ACCOUNTING INFORMATION
SYSTEM AND TECHNOLOGY
LECTURERS
 CHAPTER
• ONLINE 2:
FULL TIME CLASS

COMPUTIN
G TOOLS ON
BUSINESS
INFORMATI
ON
COURSES QUIZ

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 REFERENCES
Laudon, K. C., & Laudon, J. P., (2014). Thirteenth Edition. Management information systems. Prentice Hall
PTR.

McLeod, R., & Schell, G. P. (2007). Tenth Edition. Management information systems. USA:
Pearson/Prentice Hall.

Marshall B. Romney dan Paul John Steinbart, (2015), Sistem Informasi Akuntansi (Terjemahaan), Edisi 13,
Salemba Empat, Jakarta

Wing Wahyu Winarno, (2017), Sistem Informasi Manajemen, Edisi 3, UPP STIM YKPN, Yogyakarta

Faiz Zamzami dkk, (2018). Sistem Informasi Akuntansi, Gajah Mada University Press, Yogyakarta

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What’s New in TIS?

overview subject
1. What’s New in TIS? New technologies A
2. Globalization Challenges and Opportunities: A • Cloud computing
Flattened World • Software as a service (SaaS)
3. Business Drivers of Information Systems • Mobile digital platform
4. New Products, Services, and Business Models:
People and behavior changes
5. What Is an Information System?
• Managers use social networks,
6. Functions of an Information System collaboration.
7. The Role of People and Organizations • Employees have access to powerful
8. Information Systems Are More than Computers decision aids.
9. Dimensions of Information Systems • Virtual meetings are accepted and used.
10. The Problem-Solving Approach
Organizations
11. A Model of the Problem-Solving Process • Web 2.0 applications widely adopted
12. The Role of Critical Thinking in Problem Solving • Telework gains momentum
13. How Information Systems Will Affect Business • Co-creation of value, collaboration
Careers across firms

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Globalization Challenges and Opportunities: A Operational Excellence:

B
Flattened World 1
Internet and global communications have greatly
reduced economic and cultural advantages of a. Improved efficiency results in higher profits.
developed countries. • Information systems and technologies help
• Challenge: New Competition environment improve efficiency and productivity.
• Opportunities: Example: Wal-Mart
a. New Customers Power of combining information systems and
b. Opening new markets easier and faster best business practices to achieve operational
efficiency—and over $400 billion in sales in
2008. Most efficient store in world as result of
Business Drivers of Information Systems digital links between suppliers and stores
C
Businesses invest in IT to achieve six important b. Information systems and technologies enable
business objectives. firms to create new products, services, and
1. Operational excellence business models.
2. New products, services, and business models • Business model: how a company produces,
3. Customer and supplier intimacy delivers, and sells its products and services
4. Improved decision making Example: Music industry. Drastic changes in
5. Competitive advantage business models in recent years. Apple:
6. Survival Successful innovations—iPod, iPhone, and so
on.
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Customer and Supplier Intimacy: Customer and Supplier Intimacy:

2 • Customers who are served well become repeat
3
customers who purchase more.
Ex: Mandarin Oriental hotel, Uses IT to foster
an intimate relationship with its customers,
• With its stunning keeping track of preferences, and so on
multitouch • Close relationships with suppliers result in lower
• display, full Internet costs.
browsing, digital camera, Ex: JCPenney, IT to enhance relationship with
and portable supplier in Hong Kong
• music player, Apple’s
Improved Decision Making:
iPhone has set a new
standard for mobile • If managers rely on forecasts, best guesses, and
luck, they will misallocate employees, services,
4
phones. Other Apple
products have and inventory.
• Real-time data improves ability of managers to
transformed the music
make decisions.
and entertainment
Verizon: Web-based digital dashboard to update
industries. managers with real-time data on customer
complaints, network performance, and line
outages

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Competitive Advantage: What Is an Information System?

5
• Often results from achieving previous business
D
objectives • Information technology: the hardware and
• Advantages over competitors: software a business uses to achieve objectives.
a. Charging less for superior products, better • Information system: interrelated components that
performance, and better response to manage information to:
suppliers and customers a. Support decision making and control.
b. Toyota: uses TPS (Toyota Production b. Help with analysis, visualization, and
System) to achieve high levels of product creation.
efficiency and quality • Data: streams of raw facts.
• Information: data shaped into meaningful, useful
Survival: form.
6
• Businesses may need to invest in information • Activities in an information system that produce
systems out of necessity; simply the cost of doing information:
business. a. Input
a. Keeping up with competitors Citibank’s b. Processing
introduction of ATMs c. Output
b. Federal and state regulations and reporting d. Feedback
requirements. Toxic Substances Control • Sharp distinction between computer and computer
Act and the Sarbanes-Oxley Act program versus information system

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Functions of an Information System The Role of People and Organizations

E F
• Information systems literacy
• An information system contains information • Includes behavioral and technical approach
about an organization and its surrounding • Computer literacy
• Focuses mostly on knowledge of IT
environment.
• Management information systems (MIS)
• Three basic activities—
• Focuses on broader information systems
a. Input
literacy
b. processing, • Issues surrounding development, use, impact
c. output—produce the information of information systems used by managers
organizations need. and employees
• Feedback is output returned to appropriate
people or activities in the organization to
evaluate and refine the input.
• Environmental actors, such as customers,
Information Systems Are More than Computers
G
suppliers, competitors, stockholders, and
regulatory agencies, interact with the Using information systems effectively requires an
organization and its information systems. understanding of the organization, people, and
information technology shaping the systems. An
information system provides a solution to important
business problems or challenges facing the firm.

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Dimensions of Information Systems

H Technology
IT Infrastructure: Foundation or platform that
Organizations information systems built on
1. Coordinate work through structured hierarchy and a. Computer hardware
business processes. Business processes: related tasks
b. Computer software
and behaviors for accomplishing work
a. Examples: fulfilling an order, hiring an c. Data management technology
employee d. Networking and telecommunications
b. May be informal or include formal rules technology
2. Culture embedded in information systems • Internet and Web, extranets, intranets
a. Example: UPS’s concern with placing service • Voice, video communications
to customer first

The Problem-Solving Approach

People
1. Information systems require skilled people to build,
1. Few business problems are simple or I
maintain, and use them. straightforward.
2. Employee attitudes affect ability to use systems 2. Most business problems involve a number of
productively. major factors that can fall into three main
3. Role of managers: categories:
a. Perceive business challenges. a. Organization
b. Set organizational strategy. b. Technology
c. Allocate human and financial resources.
c. People
d. Creative work: new products, services.
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A Model of the Problem-Solving Process The Role of Critical Thinking in Problem

J
Problem solving: four-step process Solving L
a. Problem identification
b. Solution design
c. Choice Four elements of critical thinking:
d. Implementation 1. Maintaining doubt and suspending judgment
2. Being aware of different perspectives.
• Including technology, organization, and
people perspectives

K
The Role of Critical Thinking in Problem Solving 3. Testing alternatives and letting experience guide
4. Being aware of organizational and personal
• Without critical thinking, easy to jump to limitations
conclusions, misjudge a problem, and waste
resources The Connection Between Business Objectives,
• Critical thinking: Sustained suspension of Problems, and Solutions
M
judgment with an awareness of multiple
perspectives and alternatives
• When firms cannot achieve business objectives
these objectives become challenges.
• Information systems often present solutions,
partially or fully, to these challenges.

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2. Finance: Relationship between information systems

• Success in today’s job market requires a broad set and financial management and services is so strong that
of skills. many advise finance majors to co-major in information
• Job candidates must have problem-solving skills systems.
as well as technical skills so that they can • Skills:
complete specific tasks. a. IT, software used by financial managers and
• The service sector will account for 95 percent of financial service firms
the new jobs that are created or open up by 2012 b. New technologies for financial transactions,
trading
How Information Systems Will Affect Business c. Enterprise systems for financial reporting
N
Careers
3. Marketing: No field has undergone more technology-
driven change in the past five years than marketing and
advertising.
1. Accounting: Accountants increasingly rely on • Skills:
information systems to summarize transactions, a. Internet, marketing database systems, and impact
create financial records, organize data, and on marketing activities (brand development,
perform financial analysis. promotion, sales)
• Skills: b. Enterprise systems for product management,
a. IT, software used in auditing, accounting sales force management, customer relationship
functions management
b. System and network security issues
c. Enterprise systems for financial reporting
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4.
OOperations management in services and
manufacturing: Industrial production managers, 6. Information systems: Fast changing and dynamic
administrative service managers, and operations profession because information technologies are among
analysts most important tools for achieving business firms’ key
• Skills: objectives. Domestic and offshore outsourcing
a. Hardware and software platforms for • Skills:
operations management a. Uses of new and emerging hardware and software
b. How enterprise systems for production
to achieve six business objectives
management, supplier management, sales
b. An ability to take a leadership role in the design
force management, customer relationship
management are used to achieve efficient and implementation of new information systems
operations and meet other goals

5.
P Management: The job of management has been
transformed by information systems.
• Skills: 7. Common requirements
a. Hardware and software to improve
a. How IT helps achieve six business objectives
management, enhance leadership and
b. Central role of databases
coordination, improve achievement of overall
corporate objectives c. Information analysis, impact of environment
b. How enterprise systems are used to achieve d. Working with specialists and systems designers
efficient operations and help make better e. Ethical, social, legal environment and issues. Use
decisions for improving firm performance of IT to meet legal requirements
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NEXT
DISCUSSION
CHAPTER 3:
INTERNET
OF
THINGS