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This text aims to provide students with a comprehensive overview of AIS in theory and practice. It provides complete coverage of major accounting information systems themes such as: controls, transaction cycles, decision making and reporting, and information systems development. It also includes extensive pedagogy designed to reinforce concepts and expose students to AIS in practice. Updates in this edition include: a chapter emphasizing the importance of using accounting information to make decisions; chapter reorganization; systems development life cycle chapters in Part Five, so that systems components and architectures are self-contained and can be easily introduced at any point in the course; and "spotlighting" vignettes in each chapter illustrate AIS applications in real-world firms.