tailieunhanh - Lecture Accounting information systems: Basic concepts and current issues (3rd edition): Chapter 4 - Robert L. Hurt

Chapter 4 - Management concepts. After studying this chapter you will be able to: Summarize and explain the importance of COSO's enterprise risk management - integrated framework; define business process management, including a generalized model of BPM; list and discuss some basic principles of business process management; explain expectancy theory; apply all three topics within the context of accounting information systems. | Chapter 4 Management Concepts Outline Expected outcomes Importance in AIS Enterprise Risk Management framework Business process management Expectancy theory Expected outcomes Summarize and explain the importance of COSO’s Enterprise Risk Management Integrated Framework. Define business process management, including a generalized model of BPM. List and discuss some basic principles of business process management. Explain expectancy theory. Apply all three topics within the context of accounting information systems. Importance in AIS AIS is interdisciplinary at its core. Accounting and finance Management and organizational behavior Information technology Humans are an integral part of any AIS. AIS focuses on business processes. People can behave in unusual ways when dealing with AIS issues. This chapter is brand new to the 3rd edition. It presents two topics from the 2nd edition (ERM and BPM), but also introduces motivation via expectancy theory. ERM framework A second publication from COSO Not as well received as the Internal Control framework Necessarily less specific than internal control framework Published around the time SOX became law Does not supplant the internal control framework ERM framework Enterprise Risk Management—Integrated Framework Internal environment Objective setting Event identification Risk assessment Risk response Control activities Information & communication Monitoring ERM framework Lecture break 4-1 Form a group of three to five students. Consider one or more of the following questions: How are the two COSO frameworks similar? Different? Why is the ERM framework necessarily less specific? How could the ERM framework gain wider acceptance? Business process management A systematic approach to analyzing, redesigning, improving and managing a specific process Processes include: Sales / collection Acquisition / payment Financing Conversion Human resources Those five processes are discussed later in the text. Business process . | Chapter 4 Management Concepts Outline Expected outcomes Importance in AIS Enterprise Risk Management framework Business process management Expectancy theory Expected outcomes Summarize and explain the importance of COSO’s Enterprise Risk Management Integrated Framework. Define business process management, including a generalized model of BPM. List and discuss some basic principles of business process management. Explain expectancy theory. Apply all three topics within the context of accounting information systems. Importance in AIS AIS is interdisciplinary at its core. Accounting and finance Management and organizational behavior Information technology Humans are an integral part of any AIS. AIS focuses on business processes. People can behave in unusual ways when dealing with AIS issues. This chapter is brand new to the 3rd edition. It presents two topics from the 2nd edition (ERM and BPM), but also introduces motivation via expectancy theory. ERM framework A second .