Definition of Accounting Information System

An accounting information system captures and records the financial

effects of the firm’s transaction by which these information are distributed to
operations personnel to coordinate several key tasks (Hall, 2009).
Accounting Information System is a system that transforms— collects,
records, stores, and processes— into information that management can use to
make decisions about events, resources, and agents (Romney/Steinbart, 2008).
AIS is defined as components organized to accumulate, classify, process,
analyses financial information for the internal and external stakeholders to help in
making decisions (Moscove, 1997).