Accounting Information Systems: The Challenge of Extending Their Reach to Business and Information Strategy” is a scholarly 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 and more advanced over the years and accounting information systems are consequently becoming insufficient. Due to the inadequacy of accounting information systems, 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 business styles related to strategic, management, and task/operations systems, as well as the types of design features that influence the development of information systems. The tools used by accountants can contribute to new advances in accounting information systems. Armed with this knowledge, the article describes how an accountant can have the ability to design, identify and implement necessary upgrades to accounting information systems. Accounting/Management Information System Improvements Accounting Information Systems (AIS) are widely used in many and most businesses, but As time and technology have advanced, the need for AIS has diminished because it no longer meets the needs of a business. As a result, changes need to be made for AIS to provide the effective information needed by a business. The criticized article describes how accounting/management information systems (A/MIS) can be developed and improved through the discussion of "the business orientation of a system application and its design characteristics." Expanding...... middle of article......Works CitedBrecht, 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 Management Accounting (13th ed.) NY: McGraw Hill CompaniesGelinas Jr., UJ, Dull, RB and Wheeler, PR (2012) Accounting Systems accounting information (9th ed.) Ohio: South Western Cengage LearningU.S. General Accounting Office (2001) Management Planning Guide for Information Systems Security Auditing Retrieved February 16, 2012 from http://www.gao.gov/special.pubs/mgmtpln.pdfBawaneh, SS (2011) Information Technology, Security Auditing accounting information and their effect on the quality of university accounting education Interdisciplinary journal of contemporary business research 3(2), 1815-1840.