accounting information system

a collection of resources, such as people and equipment, designed to transform financial and
other data into information.

analysis function
focuses on identifying problems and projects for compute processing and designing systems to
satisfy these problems' requirements
ANSI X.12
a widely recognized standard for EDI. This standard is slowly giving way to ebXML

applications architecture
involves the process of ensuring the suite of organization's applications work together as a
composite application according to the goals and objectives of the organization

application system
processes logically related transactions

AS2
a protocol for securely exchanging messages over the Internet. The messages can contain EDI
data or any other type of data. It is not an EDI standard per se but rather a standard that facilitates
the use of EDI

blueprinting
the practice of adapting off-the-shelf system designs to suit an individual company's needs

business process
an interrelated set of tasks that involve data, organizational units, and a logical time sequence

chief information officer (CIO)

has overall responsibility for the information system function

collaborative commerce
groups of organizations products, new process methods, human capital intelligence, and so on

computer-integrated manufacturing (CIM)

computers control the production processes

customer relation management (CRM)

a system that manages all contacts with customers

data processing (DP)

the use of computers to perform an organization's transaction-oriented data processing

decision support system (DSS)

data are processed into a decision-making format for the end-user
electronic data interchange (EDI)
the direct computer-to-computer exchange of business documents via a communications network

electronic data processing (EDP)

synonym for data processing

electronic funds transfer (EFT)

payment systems in which processing and communication are primarily or totally electronic

end-user computing (EUC)

the direct, hands-on-use of computers by end users to perform their own DP

enterprise application suite (EAS)

replaces one monolithic ERP software package with a group of individual packages that work
closely with each other and run in Web browsers

enterprise resource planning (ERP)

the combining of the various functional information systems under the umbrella of a single
software package and a single database

enterprise resource planning II (ERP II)

ERP plus collaborative commerce

executive information system (EIS)

an MIS tailored to the strategic information needs of top management

expenditure cycle
events related to the acquisition of goods and services from other entities and the settlement of
related obligations

expert system (ES)

a knowledge-based information system that uses its knowledge about a specific application area
to act as an expert consultant to end users

extended enterprise
a group of loosely connected companies that work together to maximize the value of their
economic outputs

Extensible Business Reporting Language (XBRL)

a universal formatting language for exchanging business documents via the Internet

finance cycle
events related to the acquisition and management of capital funds, including cash

financial reporting cycle

obtains accounting and operating data from the other cycles and processes these data in order
that financial statements can be prepared

functional MIS subsystems

specific information systems to support decision making in a particular, well-defined
organization subunit

flexible manufacturing systems (FMSs)

in FMSs, computers not only control production processes but can also be reprogrammed so that
the same processes can produce entirely different products

green IT
the use of energy in IT applications

information center
a support facility for the computer users in an organization

information system function

responsible for DP and information systems in an organization

internal control process

a process designed to provide reasonable assurance regarding the achievement of objectives in
(a) reliability of financial reporting, (b) effectiveness and efficiency of operations, and (c)
compliance with applicable laws and regulations

just-in-time (JIT)
a continuous flow environment that seeks to minimize or totally eliminate inventories

lean manufacturing (lean production)

a general class of production improvement principles that are based on the TPS. The principles
involve eliminating waste and smoothing and balancing production flows. JIT is a well-known
form of lean production principles

management information system (MIS)

the use of computers to provide decision-oriented information to managers

material requirements planning (MRP)

software that assisted management in managing inventories and scheduling production

manufacturing resource planning II (MRP II)

MRP with added capabilities such as integration with the financial accounting system, financial
planning, and the ability to do extensive simulations of production-related activities

operations function
charged with data preparation, operation of the data processing equipment, and system
maintenance
operations process model
a business process reference model that groups an organization's processes into three groups:
operational (procurement, production, sales marketing), support (accounting, finance, human
resources), and governance (all governance functions).

primary business process

involves inbound logistics, production, outbound logistics, sales and marketing, and service

production cycle
events relating to the transformation of resources into goods and services

programming function
responsible for the design, coding, testing, and debugging of computer programs

project organization
organization of analysts and programmers by application projects rather than by organizational
function

radio frequency identification (RFID)

the technology of placing small tags in or on objects. The tags emit radio signals containing
digital information regarding the object

revenue cycle
events related to the distribution of goods and services to other entities and the collection of
related payments
steering committee
an advisory group consisting of high-level members of user functions that influences the policies,
budget, and planning of information services

supporting business process

mainly the nonoperational parts of the value chain

systems approach
a general procedure for the administration of a systems project

supply chain management (SCM)

encompasses the planning and management of all activities involved in sourcing, procurement,
conversion, and logistics management activities. It also includes collaboration with suppliers in
the extended enterprise

technical support function

specialists in areas of IT expertise such as software, data management, and database design

total qualoty management (TQM)

synonym for TQP
total quality performance (TQP)
a philosophy that one should do the right thing right the firs time

transaction processing cycle

consists of one or more application systems. The four basic transaction cycles are revenues,
expenditures, production and finance.

user-oriented
a philosophy of design that fosters a set of attitudes and an approach to systems development that
consciously considers organizational context

user support function

services and supports end users and EUC

value chain
the sequence of activities (processes) by which a company adds value to its product. The value
chain is a way of viewing the company's activities in a manner suited to analyzing competitive
advantages

web trust
a seal of approval given to Web sites by CPA indicating that certain standards of privacy and
security have been met