1 How much money should we allocate for bulldozing costs? I assume that it would be hours on the job?
2 If a cost can be traced directly to its cost object, why might a company choose not to trace, but rather, to include the cost in the indirect cost category and allocate on some arbitrary basis?
3 What are some of the internal business decisions from cost accounting point of view that lead to great results and financial statements?
4 When creating narratives, accountants and or designers have the opportunity to think about the data inputs (including source documents), events, processes, objects/subjects and outputs of an AIS. How can this opportunity help in designing accounting reports?
5 How does workflow documentation influence an audit?
6 Do you have any experience with data flow diagrams?
7 Why is it more beneficial to audit 100% of the data population than using a sample data?
8 It is true that information systems implementation is associated with risks and opportunities. In general, how important is AIS to the achievement of financial objectives?
9 From a systems approach, we could analyze the accountants interaction with the AIS in terms of 1) input 2) Process and 3) Output. How is the accountant involved in AIS implementation? Which department(s) does system analysis? Who is the owner of the AIS? Who is involved in testing? Who approves system acquisitions? Who provides accounting/business rules for system development?
The questions above could help us broaden our responses to the question What is the role of accountants in AIS implementation?
10 For instance, if a hospitals strategy this year is to reduce uncollectible/bad debt accounts from 5% to 3% of expected gross charges (revenues) in order to invest in new technology and provide quality services, how could AIS support this strategy?
11 Will the workflow documentation capture both computerized and manual processes?