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Accounting Information Systems: Transaction Processing Cycles (II)

In: Information Systems in Accounting and Finance

Author

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  • Tony Boczko

    (University of Hull)

Abstract

This chapter analyses the key features and decision stages of the the conversion cycle, and the management cycle. It also provides an exploration of the key internal control requirements of each cycle, and the potential risks and threats associated with inappropriate internal control. It also provides a review of the impact of information and communication technology enabled innovations on the conversion cycle, and the management cycle.

Suggested Citation

  • Tony Boczko, 2024. "Accounting Information Systems: Transaction Processing Cycles (II)," Springer Books, in: Information Systems in Accounting and Finance, chapter 0, pages 339-389, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-48586-2_10
    DOI: 10.1007/978-3-031-48586-2_10
    as

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    Keywords

    Conversion cycle; Management cycle;

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