THE AIS MATURITY MODEL

The AIS Maturity Model

THE AIS MATURITY MODEL

Defining AIS

A system that has been defined, set up, installed and implemented in an organization to maintain its current and potential proceedings and actions in alignment of achieving the company's goal and objectives, is defined as an accounting information system (AIS). Usually when systems are being implemented on the organization, what happens is that the company implements the system as a machine to scrutinize, investigate and rinse out any discrepancies, flaws or faults the system currently is going through or maybe become at risk with it. The basic purpose for a company's installation of AIS is to gather and accumulate raw data and unorganized sets of information and provide head of management and the stakeholders (for instance, the decision-makers, the investors, creditors and managers) with screened and properly knit layers of refined facts and figures. These days, whenever installing such systems in an organization, these applications have enough flexibility and sustenance to be able to catch and show results and explanations regarding any flaws or data requirements in the system for any purpose or objective. However the most frequently implemented notions of use include purchases, sales and other financial procedures and undertakings towards the businesses growth. These system provides and intends efficacy in terms of information required and needed for performing necessary accounting work and to support, in moving forth, of precise, upgraded, edifying and substantially informative data to internal units and external customers bands, preferably those who may or may not be acquainted to or associated with the introduction, idea, usage of a specific accounting and financial reporting area itself. Although in the eyes and daily life of the common man, this system could be a pencil-and-paper system; however, in times of thrusting growth and elevated expansion, people consider this phenomenon as a complex web of incessant data maintenance and tiresome commands to accept, such UBS, MYOB, etc. People involved in these threefold and beyond processing should be well-equipped and pinned with database management, computer-based keys and commands and even languages of programming, such as C, C++, JAVA, SQL, etc. since every software's foundation is laid on the basis of these proceedings, thereby designed and carved from these languages and codes of instruction.

CMM: An extension of the Accounting Information System

As mentioned above, the AIS has evolved from being a paper-based activity to interconnected network portal, loaded with stacks of information for all to see. An extension that covers this paper is the Model of Capability Maturity (CMM). CMM was initially designed as a utensil to independently judge the aptitude of government's suppliers' courses of actions and processes to perform and execute indentured project of software (Paulk, 1993, 93-97). The software, though has its roots from software development, it is however very conveniently and actively used in areas of improving current surroundings and removing organizational hindrances, thereby contributing in fields such as software engineering, system engineering, project management (PM), as critical and important as human capital management or even as critical ...