Test Bank Accounting Information Systems 16th Edition Marshall B Romney 2025/ 2026

TEST BANK

, Test Bank for Accounting Information Systems, 16th Edition by Marshall B Romney

All Chapters ✅
Accounting Information Systems, 16e (Romney)
Chapter 1 Conceptual Foundations of Accounting Information Systems

1 Distinguish data from information, discuss the characteristics of useful information, and
explain how to determine the value of information.

1) Which of the following statements below shows the contrast between data and information?
A) Data is the primary output of an accounting information system.
B) Information is the primary output of an accounting information system.
C) Data is more useful in decision making than information.
D) Data and information are the same.
Answer: B
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking

2) When a subsystem's goals are inconsistent with the goals of another subsystem or with the
system as a whole, it creates
A) system inconsistence.
B) system conflict.
C) goal inconsistence.
D) goal conflict.
Answer: D
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking

3) When a subsystem achieves its goals while contributing to the organization's overall goal, it is
called
A) system match.
B) system congruence.
C) goal congruence.
D) goal match.
Answer: C
Concept: The concept of information
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking




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