James A. Hall
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Customer Reviews:
Total reviews: 4
Average rating: 3.0 of 5
Very poorly organized and written book 1 out of 5 stars.
11 of 13 people found this review helpful.
This is one of the worst books I've ever read. The headings and subheadings are often very confusing; what should be
subheading is often listed in the same font/size/color as the its corresponding heading. It is very hard to dicipher how the authors are
classifying things at times. Some of the classifications are
very poor and not even parallel. For example, on page 88, the authors classify data processing into four "general approaches":
batch processing using sequential files, batch processing using direct access files, batch processing with real-time data collection, and real time processing. The headings on page 88 are ALTERNATIVE DATA PROCESSING APPROACHES and BATCH PROCESSING USING SEQUENTIAL FILES. (These headings have exact font/size/color. ) It would be much more helpful to students if the print the four approaches in one font/size/color which is different from the overall header of "ALTERNATIVE DATA PROCESSING APPROACHES."
After reading the following 6-7 pages of discussion, I could not help shaking my head about the poor classification. To me, data processing should simply be classified in 2 categories: batch and real-time. THe authors added more classifition using another criteria of file structure. However, they mix these categories together. What they called "batch processing with real-time data collection" is really just half batch and half real-time (which in the aggregate should probably be called batch processing). So, in essense, the authors' classification of the four approaches is exactly the same as the following classification of cars:
(1) red cars with 2 doors
(2) red cars with 4 doors
(3) half-red, half-white cars
(4) white cars
The discussion about each approaches are also confusing.
For example, on page 95, under the heading "Batch processing using real time data collection", the author wrote "The systems examined thus far describe a process by which transactions are sent in batches to a central location for conversion to magnetic media. A popular alternative is to capture transaction data at its source in real time. Real-time processing is also called "on-line" because the system, in this case the data collection portion of it, is available to the user at all times. By distributing data input capability to users, certain transaction errors can be prevented or detected and corrected at their source. The result is a transaction file that is free from most of the errorss that plague data processing. Figure 2-39 illustrates this approach. Real-time data collection can be used with both the batch/sequential and the batch/direct access update techniques. In both cases, however, the transaction file produced in the data collection stage must be a direct access structure."
This is just one example. I am from a computer science and MIS background, and can kind of figure out what the authors are trying to say, but many students are confused
by this book, and are complaining about this book (which is why I am writing this review).
Editorial Review:
The sixth edition of ACCOUNTING INFORMATION SYSTEMS provides thorough and up-to-date coverage of accounting information systems and related technologies. It features an early presentation of transaction cycles, as well as an emphasis on ethics, fraud, and the modern manufacturing environment. The book focuses on the needs and responsibilities of accountants as end users of systems; systems designers; and auditors. This edition provides complete integrated coverage of Sarbanes-Oxley as it affects internal controls and other relevant topics affected by this legislation, as well as reorganized discussion of transaction cycles that make the balance between manual- and computer-based systems more apparent.
