ATG 383 - Chapter 1 Chapter 1 - Why it is difficult to have a good AIS? ATG 383 Spring 2002.

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Presentation transcript:

ATG Chapter 1 Chapter 1 - Why it is difficult to have a good AIS? ATG 383 Spring 2002

ATG Chapter 1 Overview Define an AIS Why knowledge of an AIS is valuable What is useful information What an AIS must support: –different types of decisions –different types of managers –phases of decision making –different activities within a business

ATG Chapter 1 What an AIS does?

ATG Chapter 1 We should create useful information

ATG Chapter 1 Assume you are interested in purchasing company X.. Relevant –Feedback –Predictive –Timeliness Reliable –Rep. Faithful. –Verifiability –Neutrality Controller of the company sends you the annual report for the year ended 12/31/95.

ATG Chapter 1 Assume you are interested in purchasing some bonds.. Relevant –Feedback –Predictive –Timeliness Reliable –Rep. Faithful. –Verifiability –Neutrality The bonds are not traded on any markets. The broker sends you a price list.

ATG Chapter 1 How Relevant or Reliable is the presentation of this information? DivisionSales

ATG Chapter 1 Some may like this graph…

ATG Chapter 1 Others may prefer this style..

ATG Chapter 1 The information must have several qualities.

ATG Chapter 1 3 Components of an AIS

ATG Chapter 1 Make an argument that these are / are not AISs Checkbook General Ledger Balance Sheet & Income Statement

ATG Chapter 1 How important is knowledge of an AIS? Auditor Tax Accountant Consultant Management Accountant

ATG Chapter 1 Source of Fees: Top 100 Public Accounting Firms

ATG Chapter 1 My prediction for next year

ATG Chapter 1 Work Done by Management Accountants

ATG Chapter 1 An AIS must support different types of decisions Structured Semi-structured Unstructured

ATG Chapter 1 An AIS must support different types of managerial tasks Operational Managerial Strategic

ATG Chapter 1 Relationship Between Decisions and Management Level

ATG Chapter 1 Information and Management Level Strategic Managers –Less relevant –Less reliable Operational Managers –More relevant –More reliable In both cases, information should be understandable.

ATG Chapter 1 An AIS must support phases of decision making Intelligence Design Choice

ATG Chapter 1 An AIS must support different types of tasks Value Chain Transaction Cycles Two common ways to describe tasks

ATG Chapter 1 Value Chain Inbound Logistics Operations Outbound Logistics Marketing and Sales Service Firm Infrastructure Human Resources Technology Purchasing

ATG Chapter 1 Transaction Cycles Obtain Capital Hire Employees Acquire Raw Materials Build Product Sell Product

ATG Chapter 1 Why is it difficult to build a good AIS? Information needs to be delivered around the world.

ATG Chapter 1 It’s hard to create good information because it must have many different qualities.