The importance of information systems grows as a result of the expanding

advancement of technology and increasing in information needs. Accountants are

primarily involved in three ways: as system users, designers, and auditors. The last
part of the Chapter provides thorough discussion about the three roles of
accountants as users of AIS, designers of AIS, and auditors of AIS. Accountants, as
end users, must give the professionals who develop their systems a clear image of
their objectives. The accountant’s participation in systems development should be
active rather than passive. The principal cause of design errors that result in system
failure is the absence of user involvement. It is generally believed that insiders in
every area of life make better developmental instrument. This function of designing
AIS includes the design of managerial accounting information system to aid
management in decision making processes. An appreciation of the accountant’s
responsibility for system design requires a historic perspective that predates the
computer as a business information tool. The design of the conceptual system
involves specifying the criteria for identifying delinquent customers and the
information that needs to be reported. The accountant determines the nature of the
information required, its sources, its destination, and the accounting rules that need
to be applied. Today, we recognize that the responsibility for systems design is
divided between accountants and IT professionals as follows: the accounting
function is responsible for the conceptual system, and the IT function is responsible
for the physical system. Accountants audit the already ‘acclaimed’ AIS to ensure that
what is claimed to have been implemented is actually followed. Note that the role of
auditors is not to fetch thieves in a system, but to ensure that rules claimed to be
followed are backed up by documentation and where it is not possible for it to be
documented, the auditors should observe the process take place. Both internal and
external auditors conduct audits. Their respective constituencies are the attribute
that most clearly distinguishes the two factions. Internal auditors represent
management's interests, whereas external auditors represent third-party outsiders.

According to Saedi et.al in 2015, accountants in accounting information system

summarize the results of a firm’s transactions and issue reports to help managers
make informed decisions. The role of accountant has expanded due to the
development of the accounting information of various business sectors, on the one
hand, and the increase of the volume and the complexity of the information, on the
other hand; the accountant shall play an active and effective role in the processes of
designing the systems in order to achieve an effective internal system as well as the
needs of accounting information users. There is no doubt the success of developing
the system requires the necessity of participation of accountants in establishing and
developing that system. The effective method of applying the participation principle
is represented by the ability of system to involve the accountants not only in one
stage of the development of the system but all stages of system development, in
 particular that each stage has its own specificity which distinguishes it from other
stages; the real participation requires that the accountant shall interact mentally and
emotionally through an intellectual debate and consultation with the persons who
are responsible for developing the accounting information system in a manner that
encourages them to participate in bearing the responsibility and contributing to
achieve the goals desired. Accountants play an important part in AIS, regardless of
what careers they are into. What important is that the accountants are able to
deliver whenever they are needed. Yes, accountants use AIS, which makes sense
because they are the first to set an example for others to follow. They must be
involved in the decision making and analysis of financial information. Overall, I
agree that the AIS will serve the purpose of providing people with the information
that they need in order to do their jobs. That might be internal management reports,
external financial reporting for stakeholders, or reporting to governmental agencies
for taxes, and the like. The major users of accounting information systems are
designers of AIS, auditors, managers, regulators, investors, and business process
owners. Accounting information system (AIS) has changed the face of accounting as
a field; by introducing challenging but interesting elements into accountancy.

Hadi Saeidi, G.V. Bhavani Prasad, Hamid Saremi. The Role of Accountants in Relation to Accounting
Information Systems and Difference between Users of AIS and Users of Accounting. Bull. Env.
Pharmacol. Life Sci., Vol 4 [11] October 2015: 115-123

file:///F:/Documents/SUMMER%20CLASS/TQM/the-role-of-accountants-in-relation-to-accounting.pdf
In an Accounting information system, TPS is the most fundamental system that is responsible
for recording of Transaction in Journals and vouchers and distributing necessary information for
daily operations. Chapter 2 discussed the treatment of transaction processing systems into four
major sections. I highlighted the second part that described the relationship among accounting
records in both manual and computer-based systems. An AIS is a system or set of processes for
collecting data about accounting transactions; recording, organizing, and summarizing the data;
and culminating with the preparation of financial statements and other reports for internal and
external users. These systems or processes can exist as a series of paper ledgers, computer
databases, or some combination of the two. Examples of external users include banks that
might lend the company money, investors, and the Securities and Exchange Commission (SEC),
which requires that publicly traded companies submit audited financial statements. Since
business enterprises needed to produce financial statements long before computers existed,
they used manual accounting systems to gather the data needed. Data is the term for parts of
accounting transactions that constitute the input to an AIS. Manual Accounting refers to the
accounting method in which physical registers for journal and ledger, vouchers, documents, and
account books are used to keep a record of the financial transactions. On the other hand,
computerized accounting implies the method of accounting, which uses an accounting software
or package, to record the monetary transactions, which happen to an organization (Surbhi
2018). Regardless of the system, internal and external users should make decisions that
become economic events, the cycle of information, decisions, and economic events begins
again. Both manual and computerized accounting systems utilized source documents. E-
commerce systems have some additional source documents related to online transactions.
Source documents help to establish an audit trail, which is a trail of evidence documenting the
history of a specific transaction starting from its inception/source document and showing all the
steps it went through until its final disposition. The trail of source documents and other records
(the audit trail) makes it easier to investigate errors or questions by customers, vendors,
employees, and others. For example, when a customer places an order by phone, by mail, or
online, the sales order becomes the source document.

I believe that although most businesses today use accounting software, some still use manual
procedures. Both systems have their own advantages and disadvantages. For example, many
firms may find manual accounting cheaper than computer-based systems. Another example is
given by Picincu (2020), by stating that Startup may find manual accounting cheaper and easier
to use than FreshBooks and other computerized accounting syste ms. On its negative side,
manual accounting is prone to human error since there is a greater risk of making mistakes.
Financial records that are inaccurate can stifle business growth and result in regulatory fines.
They could also have an impact on decision-making, budgeting, and other critical operations.
electronic record-keeping ensures greater accuracy and can free up your time. Most accounting
programs have built-in reporting functions, invoice templates, automatic backups and other
useful features. Plus, they reduce or eliminate human error and can handle large amounts of
data. Faster and more efficient record-keeping, access to real-time financial data, automated
invoicing, and cost savings are all advantages of a computerized system. Most accounting
software, for example, can generate invoices, receipts, and credit notes automatically. As a
result, you won't have to spend hours manually preparing these documents. These are some
common scenarios that are present in the business world today. Instead, you can concentrate
on the most important areas of your business. It has also brought about quality performance in
banking operations by abiding by the accounting instructions and guidelines which help them to
minimize risk/challenges that are likely to be encountered in the course of their duties as well
as evolves adequate measures to combat such challenges and achieve success. Overall, it
depends on the firm’s ability to acquire resources to be used so that its employees can function
well according to their skills.

Picincu, A. (2020). The Advantages of Manual or Computerized Accounting. Retrieved June

16,2021 from:
https://smallbusiness.chron.com/bookkeeping-hand-34518.html
Surbhi, S. (2018). Difference Between Manual and Computerized Accounting. Retrieved June
16,2021 from:
https://keydifferences.com/difference-between-manual-and-computerized-accounting.html
Operations management (OM) is the business function that plans, organizes, coordinates, and
controls the resources needed to produce a company’s goods and services. Operations
management is a management function. It involves managing people, equipment, technology,
information, and many other resources. The role of operations management is to transform a
company’s inputs into the finished goods or services. In the first chapter I want to highlight the
topic about the roles of operations managers. So, operations managers are responsible for
managing activities that are part of the production of goods and services. Their direct
responsibilities include managing both the operations process, embracing design, planning,
control, performance improvement, and operations strategy. Their indirect responsibilities
include interacting with those managers in other functional areas within the organization
whose roles have an impact on operations. Such areas include marketing, finance, accounting,
personnel and engineering. Operations managers' responsibilities include: human resource
management, asset management, and cost management. Their job includes Forecasting, Supply
chain management, Facility layout and design, Technology selection, Quality management,
Purchasing, Resource and capacity management, Process design, Job design, Service encounter
design, and Scheduling. Decision making is a central role of all operations managers. Decisions
need to be made in: designing the operations system, managing the operations system, and
improving the operations system. The five main kinds of decision in each of these relate to the
processes by which goods and services are produced, the quality of goods or services, the
quantity of goods or services (the capacity of operations), the stock of materials (inventory)
needed to produce goods or services, and the management of human resources.

According to the Open University (2020), a stereotypical example of an operations manager

would be a plant manager in charge of a factory, such as an automobile assembly plant. But
other managers who work in the factory – quality managers, production and inventory control
managers, and line supervisors – can also be considered to be working in operations
management. In service industries, managers in hotels, restaurants, banks and stores are
operations managers. In the not-for-profit sector, the manager of a nursing home or day center
for older people is an operations manager, as is the manager of a local government tax-
collection office and the manager of a charity shop staffed entirely by volunteers. Operations
management is concerned with the design, management, and improvement of the systems that
create the organization’s goods or services. The majority of most organizations’ financial and
human resources are invested in the activities involved in making products or delivering
services. Operations management is therefore critical to organizational success. I found out that
understanding the principles of operations management is important for all managers, because
they provide a systematic way of looking at an organization’s processes. The need to manage
manufacturing and service operations efficiently and effectively has led to a considerable
increase in interest in operations management in recent years. Some managers have a specific
and central role in the management of operations such as a production manager in a factory or
an operations manager in a hotel chain. However, most managers have at least some
operations management aspects to their job. In addition, operations strategy is the plan that
specifies the design and use of resources to support the business strategy. This includes the
location, size, and type of facilities available; worker skills and talents required; use of
technology, special processes needed, special equipment; and quality control methods. The
operations strategy must be aligned with the company's business strategy and enable the
company to achieve its long-term plan. Overall, operation manager’s role is very important in
satisfying the production requirements and needs that actually focus on long term success
which focus mainly on customer’s satisfaction.

The Open University (2020). The role of the operations manager. Retrieved on June 17, 2021
from:
https://www.open.edu/openlearn/money-business/leadership-management/understanding-
operations-management/content-section-2.3#:~:text=So%20operations%20managers%20are
%20responsible,performance%20improvement%2C%20and%20operations%20strategy.
Service-encounter design focuses on the interaction, directly or indirectly, between a service
provider and a customer. It is during these points of contact with the customer that perceptions
of the firm and its goods and services are created. The principal elements of service-encounter
design are customer-contact behavior and skills; service-provider selection, development, and
empowerment; recognition and award; and service recovery guarantees. The service
organization establishes the environment for the service encounter. The interaction between
customer and contact personnel occurs within the context of an organization's culture as well
as its physical surroundings. A service encounter is defined as “any episode in which the
customer comes into contact with any aspect of the organization and gets an impression of the
quality of its service.” These encounters are events of utmost importance to a service
organization because they have a significant influence on customer satisfaction. That is why
they are also called “moments of truth.” It is important that service managers understand the
nature and dynamics of service encounters. Most service encounters are purposeful
interactions between a customer and service provider. In these interactions, service providers
are not necessarily altruistic. Interactions are also “work” to service employees. Prior
acquaintance is not required for service encounters and they are limited in scope. Task-related
information exchange dominates most encounters. Client and provider roles are well defined
and sometimes a temporary status differential occurs between a customer and service
provider.
I agree that customer is the most important element of a service encounter. The ultimate
objective of an encounter must be the satisfaction of the customer. The customer’s perception
of service quality, her overall satisfaction with the service, and repeat purchase decision all
depend to a large extent on her perception of the service encounter. Therefore, the service and
its delivery system must be designed to meet the customer’s needs in the most effective and
efficient manner. Consequently, a customer’s comfort, safety, and overall well-being should be
a major concern for the service organization. If it is the customer’s possession that is being
processed, and he is not required to be present during the service, the focus of the service
organization will be on efficient operations that will optimize convenience for the customer, as
well as minimize time and effort he needs to spend for the service. Failure to educate
customers in proper procedures may lead to inefficient operations and unsatisfactory
encounters. On the other hand, a customer may also have a significant impact on the outcome
of a service encounter by her behavior. If a customer fails to provide the necessary information,
or follow instructions, or conform to her expected role, or in general, if she is a difficult person,
she may make the service provider’s job very difficult and the experience unsatisfactory for
both parties and even for other customers. I believe that servicescape should be designed to
help employees perform their tasks with minimum hindrance and facilitate flow of customers
and work through the system.
According to Senthil (2014), Most training manuals and employee handbooks for customer-
contact personnel are devoted to explaining the technical skills that are needed to perform the
jobs. For example, they often detail explicitly how to fill out guest reports, use cash registers,
dress properly, and enforce safety requirements, but customer interaction skills are dismissed
with a simple comment to be pleasant and smile. Another approach involves general training in
communication skills. This approach should help contact personnel to anticipate the types of
exchanges they might encounter, expand their repertoire of possible responses, and develop
decision rules for choosing appropriate responses to a given situation.
Senthil, K. (2014). Chapter 9, The Service Encounter, Retrieved o June 18, 2021 from:
https://www.scribd.com/doc/206040282/Chapter-9-Service-Encounter