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benefits of business ethics |
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1) reduces risk of litigation
2) imporves employee morale and productivity
3) reduces employee turnover
4) promotes positive image |
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an individuals basis for ethical behavior, 6 stages |
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looks at quality, reputation, values and sustainability |
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common sources of business ethics |
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societal norms, group standards, personal moral reasoning |
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virtue, consequentialist, social contract, divine command |
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suggested structure and method for building sound ethical values |
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statement that includes honesty, equity, respect for rights and methods to report and enforce them |
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moral rightness of an action is determined by results |
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5 general steps established in europe |
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purpose of systems planning |
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determing what accounting system will be needed long term |
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determing long term goals and allocating resources to meet goals |
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Control Systems Maturity Model |
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identifies possible levels of internal control reliability |
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systemn strategic planning |
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creating a master plan for company needs |
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methodology for improving quality |
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background information, strengths, weaknesses, alternative solutions, and reccommendations |
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accounting systems analysis |
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gaining understanding of accounting system and evaluating to find strengths/weaknesses |
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well planned user oriented system |
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increase productivity, reduce inventory, improve customer service, manage decisions, coordinate activities |
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diagram depicting the procedures and document flows of a system |
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a framework of parts that work together the convert imputs to outputs in order to achieve an organizations objective |
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designing by experimentation |
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determing what elements to include |
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a unit within a file representing semi-permanent data |
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a unit of data within a file record |
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software application that allows large amounts of data to be stored and accessed in an efficient manner |
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standardized language for exchanging business transactions |
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a group of computers that are connected together in a relativley close geographic proximity |
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a devise that is used to connect computers together |
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a central computer on a network where premission to use the network resources is managed or where shared files or printer services are stored |
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a devise used to connect a LAN to the internet |
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a basic protocol for keeping track of and trasnmitting all forms of data over the internet |
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an internet service for converting internet domain names into numeric Internet addresses |
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allows a hacker to prevent legitimate traffic from accessing a commercial website |
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a protocol used to transfer files over the internet regardless of the computer's operating system |
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the format for transmitting EDI-based transactions on an international basis |
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the protocol that allows users to download messages from an email server directly to their computer |
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a natural method for pulling data from a relational database by specifying field names, file names, and selection criteria |
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a standardized language for transmitting financial reports over the internet |
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a document that spells out that tags should be used to tag financial information in an XBRL report |
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the final electronic file for an XBRL report |
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acquiring computer software, hardware, installation and testing |
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software that is readily available from retail stores etc. |
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parts of a computer that include special features like light pen, mouse, and scanner |
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can be freely modified as long as changes are made available to the programming community |
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used to establish rules to support unstructured decisions |
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hands-on development, use and control of computerized information systems by end users to meet their needs |
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advantages similar to canned, significant disadvantages. |
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main approaches to application software acquisition |
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secondary storage devices |
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end user development error |
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using the wrong software package/ accounting application software |
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