Accounting Information Systems: The Challenge of Extending Their Scope to Business and Information Strategy” is an academic journal of the American Accounting Association Accounting Horizons. Written by David H. Brecht and Merle P. Martin, they describe how information technology is becoming more advanced as the years pass and how accounting information systems are becoming insufficient as a result. Due to how inadequate accounting information systems are becoming, accountants are advised to focus on designing new accounting information systems to help businesses receive the necessary information and support. The article explains how accountants currently focus on strategic business, management, and business/operations systems styles, as well as the types of design features that influence the development of information systems. The tools used by accountants can contribute to further advances for accounting information systems. With this knowledge, the article describes how an accountant can have the ability to design, identify and implement necessary updates to accounting information systems. Improvements in Accounting/Management Information Systems Accounting Information Systems (AIS) are widely used in many and most businesses, but with the passage of time and technology, the need for AIS has faded because it no longer provides the necessities of a company. As a result, changes need to be made for AIS to provide the effective information a business needs. The criticized article describes how accounting/management information systems (A/MIS) can be developed and improved through discussion of the “business focus of a system application and its design characteristics.” Expanding... half of the paper... Works Cited Brecht, HD, Martin, MP (1996) Accounting Information Systems: The Challenge of Extending Their Scope to Business and Information Strategy Accounting Horizons 10(4), 16-22Williams JR, Haka , SF and Bettner, MS (2004) Financial and Managerial Accounting (13th ed.) NY: McGraw Hill Companies Gelinas Jr., UJ, Dull, R.B. and Wheeler, PR (2012) Accounting Information Systems (9th ed.) Ohio: South Western Cengage LearningU.S. General Accounting Office (2001) Management Planning Guide for Information Systems Security Audit Retrieved February 16, 2012, from http://www.gao.gov/special.pubs/mgmtpln.pdfBawaneh, SS (2011) Information Technology information, accounting information system and their effect on the quality of university education accounting, interdisciplinary journal of contemporary research in business 3(2), 1815-1840.