马歇尔?罗姆尼（Marshall B. Romney）杨百翰大学会计学和信息管理学院会计学资深教授，注册会计师，注册舞弊审核师，美国会计学会、注册会计师协会、信息系统协会及内部审计师协会会员，密歇根州立大学客座教授，《会计评论》《信息系统》等著名学术期刊的编委，其教学和研究的主要领域是会计信息系统、审计、欺诈、咨询等。在专业杂志上发表60多篇研究论文，公开出版20多本专著和教材。曾供职于IBM、德勤、安永等多家世界知名企业。曾获得多项奖励和荣誉，包括美国Beta Alpha Psi教授年度奖、SOAIS杰出学术奖、美国注册会计师协会杰出教育家等。
目錄：
PART IConceptual Foundations of Accounting Information Systems
CHAPTER 1Accounting Information Systems： An Overview
CHAPTER 2Overview of Transaction Processing and Enterprise Resource Planning Systems
CHAPTER 3Systems Documentation Techniques
CHAPTER 4Relational Databases
PART IIAccounting Information Systems Applications
CHAPTER 5The Revenue Cycle： Sales to Cash Collections
CHAPTER 6The Expenditure Cycle： Purchasing to Cash Disbursements
CHAPTER 7The Production Cycle
CHAPTER 8The Human Resources Management and Payroll Cycle
CHAPTER 9General Ledger and Reporting System
PART IIIThe REA Data Model
CHAPTER 10Database Design Using the REA Data Model
CHAPTER 11 Implementing an REA Model in a Relational Database
CHAPTER 12Special Topics in REA Modeling
PART IVThe Systems Development Process
CHAPTER 13Introduction to Systems Development; Systems Analysis
CHAPTER 14AIS Development Strategies
CHAPTER 15Systems Design, Implementation, and Operation
內容試閱：
The twelfth edition of Accounting Information Systems is designed to prepare you for a successful accounting career in public practice, industry, or government. All of you will be users of accounting information systems AIS. As such, you should participate in the design of those systems. Doing so effectively, however, requires that you have a sound understanding of how they work. In addition to being users, some of you will become managers. Others will become internal and external auditors, and some of you will become consultants. All of these roles require you to understand how accounting information systems work so that you can measure their cost-effectiveness, assess their reliability and the reliability of the information produced, or lead the redesign and implementation of new and better systems. Mastering the material presented in this text will give you the foundational knowledge you need in order to excel at all those tasks.
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