Higher Education

Accounting Information Systems, 10th Edition

  • Ulric J. Gelinas Bentley University
  • Richard B. Dull West Virginia University
  • Patrick Wheeler University of Missouri
  • ISBN-10: 113393594X  |  ISBN-13: 9781133935940
  • 744 Pages
  • Previous Editions: 2012, 2010, 2008
  • © 2015 | Published
  • College Bookstore Wholesale Price = $274.75
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Owners and managers rely on today's accounting professional to identify and monitor enterprise risks and to provide quality assurance for a company's information systems. ACCOUNTING INFORMATION SYSTEMS, 10E focuses on three critical accounting information systems in use today: enterprise systems, e-Business systems, and controls for maintaining those systems. The text fully explores the integrated nature of AIS with its foundations in information technology, business processes, strategic management, security, and internal controls. Students will easily grasp even the most challenging subjects as they explore today's most intriguing AIS topics discussed in a conversational and relaxed tone rather than complex technical language. The tenth edition provides students with the necessary tools for organizing and managing information to help them succeed and protect the integrity of their employer's information system.

Features and Benefits

  • KEY THEMES: 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. In addition, The Sarbanes-Oxley Act is highlighted with an icon in the margins of the text every time the topic is covered. Students see the importance of these areas and their impact on the growing field of accounting information systems.
  • EMPHASIS ON ENTERPRISE SYSTEMS AND E-BUSINESS: An emphasis on Enterprise Systems and E-Business provides a focused look at ERP software 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 these topics to help businesses struggling to meet the requirements of the Sarbanes-Oxley Act.
  • TECHNOLOGY SUMMARIES/APPLICATIONS: Technology Summaries and Technology Applications in each chapter present real-world perspectives of how today's leading companies are using the current IT processes discussed in each chapter. Students can see the impact of technology on the operation and control of AIS.
  • PRACTICAL END-OF-CHAPTER MATERIALS: Practical and updated end-of-chapter materials guide students through a review of an expansive choice of materials such as key terms, review questions, discussion questions, short problems, and problems. Students receive plenty of practice with a variety of questions covering multiple learning objectives and levels of difficulty.
  • EXCEL®, ACCESS®, AND VISIO®: Excel®, Access®, and Visio® problems and icons are included to more fully integrate the use of these tools while providing a way to assess their use.
  • CONTROL MATRIX: The authors' use of the control matrix as a tool for understanding and evaluating controls helps students see the big picture and tie concepts together across the chapters.
  • BENTLY UNIVERSITY TERM PROJECT: The Bentley University Term Project, available on the product support website, 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, and 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.

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.

What's New

  • InfoTrac® Student Collections are specialized databases expertly drawn from the Gale Academic One library. Each InfoTrac® Student Collection enhances the student learning experience in the specific course area related to the product. These specialized databases allow access to hundreds of scholarly and popular publications - all reliable sources - including journals, encyclopedias, and academic reports. Learn more and access at: http://gocengage.com/infotrac.
  • Chapter 3 now includes a discussion of "EDI over the Internet," expanding on the Methods for Conducting E-Business topic.
  • New discussions in Chapters 5 and 6 include "Computer Forensics and Accounting--eDISCOVERY" and "Computer Forensics and Accounting--Business Intelligence, Business Analytics, and Fraud."
  • Chapter 6 now discusses "Big Data, BI and Analytics," expanding on the topic of Business Intelligence (BI).
  • A new section in Chapter 8 discusses the COBIT 5 framework, ISACA's most recent IT internal control framework and one radically different from the prior COBIT 4.1.
  • Chapter 9 now includes a discussion of "Secure Sockets Layer (SSI) Encryption," expanding on the topic of Public Key Cryptography and Digital Signatures.
  • New discussion of 3D printing technology in Chapter 15 expands the coverage of Integrated Production Processes/Manufacturing.
  • A new section in Chapter 17 discusses "Financial Reporting Fraud" added to Technology-Enabled Initiatives and the Reporting Environment topic.
  • Updated Technology Summaries and Technology Applications. Updated topics include SAP Netweaver, Business Process Management (BPM), 2012 ACFE Report to the Nation on Occupational Fraud and Abuse, COSO on Fraudulent Financial Reporting from 1998 to 2007, Applications of Data Mining, Accelerating Cash Receipts, Supply-Chain Operations Reference-Model (SCOR), B2B Marketplaces and Web Commerce Tools for the Purchasing Process, and Business Process Outsourcing (BPO).
  • New end-of-chapter problems, marked with icons, can be completed with Microsoft® Visio® or another appropriate documentation software.
  • Many chapter-opening vignettes have been rewritten or refreshed to offer the most up-to-date examples to introduce chapter topics, providing important context from the start of each chapter.

Efficacy and Outcomes


"Direct presentation. Good coverage of subject matter. Leads with real-world examples, particularly with good fraud cases, which makes things interesting for the reader."

— Eric Chen

"Solid AIS textbook--has important practice details that students can put to use."

— Del DeVries


All supplements have been updated in coordination with the main title. Select the main title's "About" tab, then select "What's New" for updates specific to title's edition.

For more information about these supplements, or to obtain them, contact your Learning Consultant.

Instructor Supplements

Website  (ISBN-10: 113394048X | ISBN-13: 9781133940487)

This online website gives students access to additional learning tools, including chapter-by-chapter website quizzes, glossary terms, flash cards, and crossword puzzles.

Solutions Manual  (ISBN-10: 1133947786 | ISBN-13: 9781133947783)

Using the Solution Manual, which is available in print as well as on the text website, you can easily find the answers to all in-text discussion questions and problems, allowing you to tailor the solutions to the way you assign problems in class. You can modify solutions or post them to a course website for maximum efficiency.

Meet the Author

Author Bio

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. Professor Gelinas also has taught at the University of Tennessee and at Vesalius College, Vrije Universtiteit Brussel, in Brussels, Belgium. Professor Gelinas has published articles on interorganizational 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, Professor 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. Professor 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 an accounting professor at West Virginia University in Morgantown, West Virginia. Professor Dull also has taught at 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. 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. Professor Dull has been published in 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. Professor Dull is a member of the American Accounting Association, American Institute of CPAs, Association of Certified Fraud Examiners, AIS Educator Association, and ISACA. His professional activities have included serving on the AICPA's Assurance Services Executive Committee and serving as President of the American Accounting Association's Artificial Intelligence/Emerging Technologies Section. He recently served as a member of the AICPA's BEC Subcommittee and currently serves as an editor for Journal of Information Systems, an associate editor for Accounting Education: An International Journal, and an 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). Professor 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. Professor Wheeler is active in the AAA at both the national and regional levels.