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Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 15 - Robert L. Hurt

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Chapter 15 - Decision-making models and knowledge management. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Discuss and give examples of the concept of information overload, including causes, symptoms, and countermeasures; explain the nature of decision models and knowledge management; explain why those two topics are important in the study of accounting information systems;...

Chapter 15 Decision-Making Models and Knowledge Management Copyrightâ2016McGrawưHillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGrawưHillEducation Outline ã Learning objectives • Information overload • Knowledge management • Steps for Better Thinking • Current topics 15­2 Learning objectives Discuss and give examples of the concept of information overload, including causes, symptoms, and countermeasures Explain the nature of decision Explain why those two topics are important in the study of accounting information systems Describe and apply Wolcott and Lynch’s Steps for 15­3 Information overload • Definitions – – The point at which information incorporated into a decision begins to decline Information supplied exceeds human processing capacity • Causes – Personal factors – Information characteristics – Task and process parameters – Organizational design – Information technology 15­4 Information overload • Selected countermeasures See the chapter for a full list – Allow more time to complete important tasks – Compress, aggregate, categorize, and structure information – Formalize the language used to describe information – Handle information as it comes to you—don’t put it off! – Use graphs and other visual aids 15­5 Knowledge management • Definition The process through which organizations • Objectives Create knowledge repositories Improve knowledge access Enhance the knowledge environment Manage generate value from their intellectual and knowledge-based assets 15­6 Knowledge management • To create a organizational culture knowledge management system (KMS), Create a supportive Define business goals Perform a knowledge follow these audit seven steps: Create a visual map 15­7 Knowledge management • management strategy To create a knowledge follow these seven steps: Purchase or build appropriate tools management system (KMS), Develop a knowledge Periodically reassess the value of the KMS and adjust accordingly 15­8 Steps for Better Thinking • • • Developmental problem-solving and decision-making process Developed by Wolcott and Lynch Applied throughout accounting and other areas 15­9 Steps for Better Thinking 15­10 Current topics Data analytics Big Data Cloud computing 15­11 Current topics • • Big Data – Types of Big Data – Web and social media A collection of – Machine-to-machine data from – Big transaction – Biometric – Human-generated traditional and digital sources inside and outside your company that represents a source for • A specific example may fit more than one group ongoing discovery and analysis 15­12 Current topics • • Data analytics – Tools decision makers can use to analyze Big Data • Three broad types – Descriptive – Predictive – Prescriptive Example tools – SAS Enterprise Guide – SAS Enterprise Miner – R – SAP HANA – Excel Miner 15­13 Current topics • Cloud computing – • • Examples – Google Drive – Amazon Cloud Applications A general term – Calendar sharing for anything – Document sharing that involves – Social networking delivering – Data backup hosted services over the Internet 15­14 15­15 ... the KMS and adjust accordingly 15? ?8 Steps for Better Thinking • • • Developmental problem-solving and decision-making process Developed by Wolcott and Lynch Applied throughout accounting and other... categorize, and structure information – Formalize the language used to describe information – Handle information as it comes to you—don’t put it off! – Use graphs and other visual aids 15? ?5 Knowledge... and countermeasures Explain the nature of decision Explain why those two topics are important in the study of accounting information systems Describe and apply Wolcott and Lynch’s Steps for 15? ?3

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