@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/accounting_information_systems>
  skos:definition "The field of accounting information systems (AIS) combines that of accounting with the much newer field of information systems, systems that include people, processes, procedures, and information technology in a flexible resource used to handle data. Specifically, accounting information systems are a subset of management information systems, systems designed to support and supplement the decision-making process at all levels of management. [Source: <a href=\"https://sk.sagepub.com/reference/businesstoday/n7.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business in Today's World; Accounting Information Systems</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> ;
  skos:prefLabel "accounting information systems"@en ;
  a skos:Concept .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/accounting_information_systems> .

<https://concepts.sagepub.com/social-science/concept/international_accounting>
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/accounting_information_systems> .