"Information systems (IS)" is the study of complementary networks of hardware and software (see information technology ) that people and organizations use to collect, filter, process, create, and distribute data .      Computing Careers says on their website that "A majority of IS programs are located in business schools; however, they may have different names such as management information systems, computer information systems, or business information systems. All IS degrees combine business and computing topics, but the emphasis between technical and organizational issues varies among programs. For example, programs differ substantially in the amount of programming required."  The study bridges business and computer science using the theoretical foundations of information and computation to study various business models and related algorithmic processes within a computer science discipline.           Computer Information System(s) (CIS) is a field studying computers and algorithmic processes, including their principles, their software and hardware designs, their applications, and their impact on society    while IS emphasizes functionality over design.