ACT 396-Accounting Information Systems CLOs: K 2- Explain the roles of accounting systems and technology in today’s corporate and business landscape S2- Assess the influence and effect of accounting information systems on decisionmaking and corporate competitiveness C 1- Utilize extracted AIS data to process general ledger, financial reporting, and/or management needs and requirements C 2- Evaluate the importance of ethical concepts, procedures, and structures in the development and implementation of AIS systems