Final answer:
The option not associated with an accounting information system is making a hypothesis, which is related to the scientific method. Accounting information systems focus on processes like auditing, providing, analyzing, managing, and recording data.
Step-by-step explanation:
The option that is NOT a process associated with an accounting information system (AIS) is b. making a hypothesis. An AIS involves processes like auditing existing data, providing information to users, analyzing and managing data, and collecting and recording data. These processes are essential for ensuring the accuracy, completeness, and relevance of financial information. However, making a hypothesis is a process associated with the scientific method, not with accounting practices.
Using available data, especially from public records, can be challenging. Researchers have to manage difficulties in accessing data, ensuring its relevance, and verifying its accuracy. Content analysis is a tool that helps in systematically recording and valuing information from secondary data as it relates to the study.