Nature of Systems - The Nature of Systems Overview Define...

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The Nature of Systems
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Overview Define AIS Define System Examine parts of Living Systems Examine reasons NOT to automate Examine Different System Types Examine General Systems Theory
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3 But First. .... Why are we here? What changes do you foresee in Accounting in the near-future?
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WHAT IS AN AIS? An AIS is a system that collects, records, stores, and processes data to produce information for decision makers. It can: Use advanced technology; or Be a simple paper-and-pencil system; or Be something in between. Technology is simply a tool to create, maintain, or improve a system.
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WHAT IS AN AIS? The functions of an AIS are to: Collect and store data about events, resources, and agents. Transform that data into information that management and external users can use to make decisions about events, resources, and agents. Provide adequate controls to ensure that the entity’s resources (including data) are: Available when needed Accurate and reliable
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So then What is a System? A system is: A set of interrelated components That interact To achieve a goal The AIS goal is?
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These are all Systems Living Manual Automated Machine-Human ERP
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Living System Sub-systems James Miller’s Living Systems (1978) describes 19 sub-systems all “living” systems have Living = biological (people) and groups of biological (organizations) The reproducer;The boundary;The ingestor;The distributor;The converter; The producer;The matter-energy storage subsystem;The extruder, The motor;The supporter;The input transducer;The internal transducer, The channel and net;The decoder;The associator;The memory;The decider, The encoder;The output transducer
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Miller’s Sub-Systems Reproducer Create replicas of itself Boundary Holds system together Keeps environment out Entrance/Exit for Matter-Energy Information Ingestor Brings matter-energy into system from environment Distributor Moves external inputs or
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This note was uploaded on 08/25/2010 for the course ACG 6145 taught by Professor Hornik during the Spring '10 term at University of Central Florida.

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Nature of Systems - The Nature of Systems Overview Define...

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