Accounting Information Systems and Controls
Question 1: Accountant’s role in the computer acquisition process
A. Identify the accountant’s role in the computer acquisition process
In an organisation when the decision of the computer acquisition process is taken, then the role of the accounting is significant because most of the decision is taken after the knowing the views of the accountant. At the same time, the role of the accountant is also vital in the computer acquisition process. In the firm, an accountant is the major users of computer acquisition process. It uses the computer and software to complete their job task. It designs the system and determines the flow of the accounting information in the system (Laudon and Laudon, 2016).
At the same time, it is also identified that role of the internal controls is also effective in the developing the internal control in the accounting process. It is because accountant is responsible for internal controls over data processing in the organisation that determine the effectiveness of internal control. An effective internal control process is helpful to enhance the accuracy and reliability of the accounting information. Moreover, the role of accountant is also effective in the computer acquisition process because it is an expert in the cost estimation and analysis. It means that accountant has the sufficient knowledge and experience on the cost that helps the firm to minimise the cost of the computer acquisition process. A well knowledgeable accountant in the firm also plays a significant role in the computer acquisition process as it is designer of the various systems that where is a need of the effective planning of the software and accountant (Bajdor and Grabara, 2014).
As concerning of the above responsibilities, it can be said that an accountant is effectively and actively involved in the computer acquisition process. At the same time, it can also be interpreted that role of the accountant is also important to develop the coordination in the related team. Moreover, it is also analysed that accountant plays a multi role in the computer acquisition process in which, it can be said that accountant is user of the system, accountant is system designers, accountant is system auditors and accountant plays a role as the external auditor. In this, it is responsible for the internal and external auditing process of the system (Gallagher and Sixsmith, 2014). The role of the accountant is also effective to ensure the design of the computer acquisition process. It is also effective to overcome the issue and problem related to traditional accounting.
B. Describe the useful contribution an accountant might make the computer acquisition process.
In the current business environment, it is become essential for the companies to use the completer and software in the accounting process. It is because the traditional accounting is time consuming process for the users of the accountant. So that in the current time where companies are doing the business activities at the large extent then it is not possible for the companies to conduct the traditionally accounting process. Moreover, it is also analysed that when a company plans for the computer acquisition process then an accountant as the various opportunities. In this, it is analysed that the accountant can plan an effective role in developing and implement the accounting policies (Zaied, 2012). In this, it can determine what will the procedure of accounting. At the same time, it is also identified an accountant can develop the strategies and action plan of the computer acquisition process. At the same time, accountant has also opportunity to communicate the implementation process with the other employees of the firms that will determine the success of the computer acquisition process.
In computer acquisition process, the selection of the different computer system and software is also effective that determine the success of the accounting process in the business. An accountant can also contribute in the computer acquisition process as suggesting the company or management regarding the best computer system and software (Flynn et al., 2011). It will helpful for the company to overcome the issue of the error in the process during the process. At the same time, an accountant can also play an effective role in the selection of the design of the network. Hence, an accountant can also use its knowledge in the computer acquisition process.
Question 2: Possible risks of offshore outsourcing of various information systems functions
In a business, the information system is developed with the purpose of the recording significant information related to business transaction. After the development of the information system, all the information is entered, processed, stored and distributed by the system. In the developing the decision of for the information system, companies considers the various benefits of the information system (Höhn et al., 2014). But, at the same time, there are some limitation and risks of the information system those are avoided by the companies in the making the decision of the information system.
Risk of leaning the information system
The success of the implemented the information system is based on the how effectively users are using the system. So that it can be assumed that without leaning the information system, a company can get the benefit of the use of the information system. The leaning of the information system can be difficult for the companies and time consuming. In the effective user of the information system each employees much be well trained. If the company cannot provide training to the employees then it can be cause of the disadvantage for the companies and employees. An information system is developed by the help of the various elements. The information system and its function work on the basis of the computer and software San-(Miguel et al., 2012). Due to lack of the sufficient knowledge of computer and software, some people can face the difficulty regarding the use the information system. At the same time, if the company tries to learn the use of the information system function to the employee then it can take the much time that can be time consuming and costly for the company. In the same concern of this, a risk is also presented that appears when a learned employee leaves the company. In this case, a company has to spend same time on another employee to learn the function of the information system (Klukas et al., 2014).
It is determined that information systems that are used at the workplaces are based on the computer and software. Due to this, there is a risk in the organisation to as losing the information. This is possible due to power outages or system crashes. Due to the power outages and system chases, there is a great possibility that the sensitive information can be lost from the organisation. Due to loss of the sensitive information from the business, the company can face the big issue related to competency in the business (Yang et al., 2011). However, companies can overcome this issue by considering the backing up their vital files and develop the effective standard of the maintenance of the data and information system. At the same time, it is also found that companies also have risk in the context of the hacker and virus. It is because these are cause of the lost of the sensitive information from the information system. However, companies can overcome this issue by the help of improving the security of the information system and installing the anti-virus software. In the same concern of this, it is also found that risk as loss of the information from the information system is also presented in the crash of the network and system. An information system of the company includes the lots of the vital information related to business and profitability (Bharamagoudar et al., 2013). But, the system has crashed then it becomes the major problem for the company because due to this, company can face the loss of the information. It become the major problem in the case of the when the system has crashed permanently.
In the business environment, it can be seen that companies regularly update their technology and system according the market trend. The adopted change in the technology also has an impact on the information system. The companies have to adopt the changes according to need of the market and business. Due to this, it is risk for the business to re evaluation of the system. There is risk in the re establishment of the information system because each company is unique in its own way so it is difficult of the organisation to redesign the information system with the new features (Shelestov et al., 2013). Hence, it can be risk full for the company to take the decision of establishment of information system because it can old soon and company has to bear the cost of the re evaluation.
A. Identify the organisational issues that management must address in the future.
To achieve the sustainable growth in the business, it is essential for the companies to overcome and mitigate the issue as soon as possible. Otherwise, company has to face various difficulties to maintain the suitable growth in the sales. In the context of Queensland’s Bedrooms Furniture, it is found that company has achieved the significant growth in the fast time. But, at the same time, it is also found that company has faced the various serious problems that have impact on overall performance of the company (Shelestov et al., 2013). In this, it is analysed that Queensland’s Bedrooms Furniture has faced the following issue that management should address in the future:
Delay in the order and process of invoices – By the case study of QBF, it is identified that company is making delay in the completing the order and invoice process after the complete the order. The company should solve this issue as soon as possible.
Repeated attempts – In the business process of QBF, it is also identified that company is also facing the issue repeated attempts. In this, it is identified that company is making double attempt for completing a task. In this, it can be seen that due to the lack of the effective information system, it is difficult for the employees to know about the completed task and remaining task for the company (Essl et al., 2011). Hence, it can be said that company should develop an effective information system that can be helpful for the employees to understand that what tasks.
Lack of the effective system development process – In the business of QBF, it is also found that project failed due the various reasons. In this, it is found that there was a lack of the effective system development process and plan. In this, the process of the system development was very dynamic that was hard for the employees to understand the project. At the same time, it is also identified that company has to develop the effective system development process and plan to solve the issue (Lau et al., 2011).
Lack of the clear goals and objective – In the failure of system development process, it is found that the company stated the project without the effective process and plan due to this, it has to face the issue. It means that management of QBF has not the effective and clear goals and objective in the context project. Hence, in order to complete an project in the effective manner, there should be some effective goals and objective so that company can achieve them.
Lack of the staff support and coordination – In the failure of the project of QBF, it is also identified that there is also lack of sufficient staff support and coordination. It is the serious issue in the company that leads to the various big problem and failure of the project. Hence, QBF should solve this issue by motivating the employees for support to each other and develop the coordination (Scherer and Schapke, 2011).
B. Recommend steps the company could take to guarantee consulting service quality
In the current business environment, the service quality is one of the main factors that determine the success of the company. The improvement in the service quality of the company is also able to provide the competitive advantage to the company. So that it has become essential for the companies in the business environment to maintain the standard of the quality. For this, the following steps can be taken to improve the service quality and overcome the issue from the service.
Document of your service quality – It is first step in which employees and company will determine the parameter of the service quality. In this step, company also determine the aim and objective of the service quality. To improve the service quality, the small and large companies and business must follow this step. It is helpful to align the overall company in the one process. This process as documentation of your service quality will help to determine the way of flow of the process of the service quality.
Identify the service issue – It is the second step, in which the company will consider and analyse the issue in the current service. The company will take the help of the significant process and method to indentify the issue and problem. At the same time, the main aim of this step will only to indentify the issue and its cause. Moreover, it is also indentified that this step is helpful for the company to overcome the issue and prepare the strategy (Low and Chen, 2012).
Fix the issue for the customers – In this step, the company will prepare the strategy and plan to fix the issue that are identified in the previous step. It will allow the company to improve its service quality. In this step, the manager and key employees prepare the strategy and action plan according to the issues that are identified in the service process of the company. It will be helpful for the company to consider the each point that is cause of the quality issue.
Ensure that problem will not reoccur – Moreover, it is also found that this is last step of the improving the service quality in the business that ensures that company that problem and issue will not reoccur in the future. In this context company can measure the service quality at the particular time period. In additionally, the company can also get the feedback from the employees and customers regarding the service quality (DeWitt et al., 2012).
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