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