会计信息系统批判条 [3]
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论文字数:1654论文编号:org201603131837004624语种:英语 English地区:英国价格:免费论文
关键词:会计信息系统Accounting Information Systems管理会计
摘要:作者认为它展示综合信息系统应该实体的会计操作。管理会计系统被定义为具有约束力的细化机理,它可以产生财务分析给决策者。
s reformation of Romanian accounting system, it is with the purpose of improving, simplifying, resulting in an increase the accuracy and comprehensibility of accounting operations adhere to the relevant Romanian legal provisions to European Union legislation. After that, the aim of accounting information elaborations, Romanian accounting system can decrease the costs of the companies, so as to assure finances within the international markets. Not only that, it will reduce the commercial barriers and the international monetary fluxes, and it can create a better frame to attract foreign investments and develop the capital markets. However, there are several weaknesses about Romanian accounting system. The system has a out-of-date character as the financial statements are always made with delay. Moreover, it entirely and exclusively shows the information of historical performance. And the dynamics of events and transactions are not captured, it also indicates that the system cannot assure reliability during the process of evaluating capital. However, it can utilize revaluation to approach the fair value although it requires some additional resources during its operation (K. Kosmala Maclullich, C. Gurău, 2004).
Individual opinions about developments of Accounting Information System关于会计信息系统的发展,个人意见
Applying a multi-
methodology, it is suggested that at the point of supporting management accounting a general test of whether analysis-oriented information systems are better than transaction-oriented information systems or not. Generally, the method has strengths overweighing weaknesses. (Gable, 1994, p.114) Moreover, external validity is one of the advantages. Because it cannot imply a casual relationship between correlation of two variables, the survey method is not efficient at producing studies with high internal validity. Another advantage is the robustness of results. It can be test through quantitive research, such as employing different statistical techniques. It is known that the theme of the article knowledge is surrounding relationship between integrated information systems and management accounting. It seems to reach a number of hypotheses, which can be tested by an explanatory study. The theoretical framework involves several variables that can be controlled by integrated information system (IIS). Management accounting tasks and IIS might vary with size, type, group unit of corporation concerning the control variables (R., Anders, 2008).
Conclusion总结
In summary, in authors’ opinion it demonstrates integrated information system should be operated as the entity’s accounting. Management accounting system is defined as a binding refining mechanism, which can produce financial analysis to decision makers. Afterwards, the decision makers can analyze with relevant concepts, techniques and methods within the internal and external information of financial analysis. Therefore, the analysis becomes an indispensable tool in assisting in making decision as it provides relevant conclusions on the financial position, management and economic performance. Besides in management functions and in the management system, financial analysis can also be discovered in entire structure and practical materialization of the entity’s functions (H., Daoud, Triki, M.,
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