Authors have ever since in the past encouraged information systems professionals to be ethical in their motives when it comes to ethics of information technology. The main concerns are in issues of spyware and pornography in the work place. Little attention is given however to the basic ethical impacts of information systems technology. The main focus of the argument here is on advanced concepts, Accounting Information systems and control frameworks.
According to Michael Williams, there are several issues to put in to consideration when implementing information systems. These issues provide a more vivid picture as to the functional implications of these systems. The management responsible for this implementation should first of all determine the following facts. With the implication of this system, who is more likely to gain or lose power? Also the intended consequences for the said project are also to be determined. However those who stand to lose information and power will most likely to give a completely different view of the intended consequences of a system.
By answering these questions, mangers become more foresight into the ethical implications of implementation of information systems. With this knowledge they become capable of handling potential ethical concerns thereby increasing an organization’s success in the information systems department. Information systems restructure the flow and control of information within an organization. Therefore any altering or innovation of the system often leads to some individuals losing accessibility to certain information or data while others become more involved.
Michael Williams however is not comprehensive enough on the issue of in depth analysis of accounting information systems and its core requirements. He leaves out the fact that a transactional processing is inevitable for the establishment of an effective system. Managers are therefore obliged to carry out an evaluation process for migrating to a new system that is more user friendly and more convenient. Accordingly, more focus should be emphasized on advanced concepts such as control frameworks and accounting information systems audit considerations.