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Lecture Accounting information systems: Chapter 2 - Richardson, Chang, Smith

Chapter 2 - Accountants as business analysts. After reading this chapter, you should be able to: Describe the roles of the accounting/finance function in business and why those roles require knowledge of technology and business processes; understand the importance of business process documentation; recognize the value of business models; articulate the characteristics of activity models. | Chapter 2 Accountants as Business Analysts Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 1 Learning Objectives 2-2 LO#1 Describe the roles of the accounting/finance function in business and why those roles require knowledge of technology and business processes. LO#2 Understand the importance of business process documentation. LO#3 Recognize the value of business models. LO#4 Articulate the characteristics of activity models. LO#5 Understand and apply the building blocks for BPMN (activity) diagrams. 2 Roles of Accountants in Business 2-3 Stewardship and Reporting Accounting/Finance Operations Business Management Support Regulatory compliance Finance and accounting processes Management information Tax returns Financial close Planning budgeting and forecasting Stakeholder assurance Financial reporting and analysis Performance measurement Investor relations Providing management information Performance management Raising capital and loans People management Risk management – from strategic to operational including fraud risk Board reports Using IT to make finance and accounting processes more efficient and effective Investment appraisal Statutory reporting Cost management Supply chain management LO# 1 Changing Roles of Accountants in Business To prepare for their changing roles accountants must: Understand the business and how it collects summarizes and communicates business information Understand how the business delivers value to its customers Understand the risks that the business faces and the internal controls in place to mitigate those risks Understand how accounting information systems collect summarize and report business process information 2-4 LO# 1 Definitions Business Process: a defined sequence of business activities that use resources to transform specific inputs into specific outputs to achieve a business goal. Business Analysis: the process of . | Chapter 2 Accountants as Business Analysts Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 1 Learning Objectives 2-2 LO#1 Describe the roles of the accounting/finance function in business and why those roles require knowledge of technology and business processes. LO#2 Understand the importance of business process documentation. LO#3 Recognize the value of business models. LO#4 Articulate the characteristics of activity models. LO#5 Understand and apply the building blocks for BPMN (activity) diagrams. 2 Roles of Accountants in Business 2-3 Stewardship and Reporting Accounting/Finance Operations Business Management Support Regulatory compliance Finance and accounting processes Management information Tax returns Financial close Planning budgeting and forecasting Stakeholder assurance Financial reporting and analysis Performance measurement Investor relations Providing management .