Question

Entity resources that are always considered in efficiency assessments for an AIS are:

1) cash and equipment
2) inventory and cash
3) people and computers
4) fixed assets and inventory

Answer 1

In efficiency assessments for an AIS, 'people and computers' are always considered, representing investments in human capital and technology, rather than just focusing on cash, equipment, inventory, or fixed assets.

Step-by-step explanation:

Within the context of assessing the efficiency of an Accounting Information System (AIS), entity resources that are traditionally taken into account include investments in human capital, in technology, and in physical plant and equipment. Human capital and technology can be linked to the option of people and computers, suggesting that both human and technological resources are always considered in efficiency assessments for an AIS. While cash, equipment, inventory, and fixed assets are important economic entities and may impact an organization's economic climate, they are not always the sole focus of AIS efficiency assessments. Instead, AIS efficiency is more broadly concerned with how well people and AIS technologies work together to support business processes.

For example, in a stable and market-oriented economic climate, creating efficient systems that leverage human capital and advanced technology can significantly improve labor productivity. Consequently, the correct answer reflecting the resources always considered in AIS efficiency assessments is people and computers, aligning with option 3 of the question presented.