High Quality Content by WIKIPEDIA articles! An accounting information system (AIS) is a system that first collects and stores data and then processes it into information used by decision makers (investors, creditors, and managers). This information generated from an AIS can ultimately help decision makers manage organizations more efficiently and strategically. Though an accounting information system can simply be a paper-and-pencil-based manual accounting system, today, the term AIS is most commonly referred to as a complex computer-based system combining the resources and capability of information technology with traditional accounting methods and controls.

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