由美国**会计学家罗姆尼和施泰因巴特教授合著的《会计信息系统》是美国经典的会计信息系统教材之一。该书面世以来，一直受到广大读者的关注和好评。该书系统全面地论述了会计信息系统的理论与实务，涵盖了会计信息系统领域*新、*前沿的研究成果，被公认为全面学习和掌握会计信息系统理论与实务的*佳教材之一，并被世界众多**大学选用，具有深远的影响力。
该书经过多次修订，内容更加丰富翔实，框架体系日臻完善。共分五个部分：**部分主要介绍会计信息系统的概述，涉及会计信息系统回顾、业务流程、系统开发方法等；第二部分主要介绍会计信息系统控制与审计，涉及计算机舞弊、会计信息系统控制、会计信息系统可靠性控制等；第三部分主��介绍会计信息系统应用，涉及收入循环、支出循环、生产循环、人力资源管理、总分类账与报告系统等：第四部分主要介绍REA数据模型，涉及REA模型数据库设计、REA模型执行及REA模型的专题等；第五部分主要介绍信息系统开发流程，涉及系统开发与分析、会计信息系统开发策略及信息系统设计、执行与应用等。
在改编过程中，为了更好地适应国内高校会计课程双语教学的需要，本着取其精华和不影响全书完整性的原则，我们

Part Ⅰ Conceptual Foundations of Accounting Information Systems
CHAPTER 1 Accounting Information Systems: An Overview
Introduction
Systems, Data, and Iformation
What Is and AIS？
Why Study Accounting Information Systems?
The ROle of the AIS in the Value Chain
Providing Information for Decision Making
The AIS and Corporate Strategy
CHAPTER 2 Overview of Business Processes
Introduction
Information Needs and Business Activities
Business Cycles
Transaction Processing: The Data Processing Cycle
Role of the AIS
CHAPTER 3 Systems Dvelopment and Documentation Techniques
Introduction
Data Flow Diagrams
Flowcharts
Part Ⅱ Control and Audit of Accounting Information Systms
CHAPTER 4 Control and Accounting Information Systems
Introduction
Overview of Control Concepts
Control Frameworks
The Tnternal Environment
Objective Setting
Event Identification
Risk Assessment and Risk Response
Control Activities
Information and Communication
Monitoring
CHAPTER 5 Information Systems Controls for Systems Reliability-Part Ⅰ: Information Security
Introduction
Three Fundamental Information Security Concepts
Preventive Controls
Detective Controls
Corrective Controls
CHAPTER 6 Infomation Systems Controls of Systems Reliability-Part 2: Confidentiality, Privacy, Processing Integrity, and Availability
Introduction
Confidentiality
Privacy
Processing Integrity
……
Part Ⅲ Accounting Information Systems Application
Part Ⅳ The Systems Development Process