会计信息系统批判条
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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。
Introduction介绍
在乔治巴科维亚大学的文章,对经济过程的真实和公平的观点而言,它代表着会计信息系统中的实体信息系统中的一个重要的功能作用与特定的手段和技术干预。不仅是这项研究的目的是强调整个实体的信息系统,会计信息系统的重要性,而且它是会计的定义,和溢出到包括管理会计与财务会计的两个子域。本研究的研究表明,在三个信息划分的基础上,信息质量与决策质量之间有着密切的联系。在一定程度上,这项研究揭示了它是探索性的,它可能是一个趋势,综合会计和高质量的会计信息的供应商,导致管理的高效率,通过整个实体的经济生命周期。然而,在下面的分析中,应考虑几个限制。In the article of George Bacovia University, with the purpose of the true and fair view of the economic process, it represents that
Accounting information system plays a vital and functional role in the entity’s information system intervenes with particular means and techniques. Not only this study aims to emphasize on the importance of accounting information system of the entire entity’s information system, but also it is to define accounting, and spill its into two subfields including managerial accounting and financial accounting. With the comparisons of the three divided information-bearing bases, the research manifests that there is a close connection between the quality of information and the quality of decision. To the extent, the study reveals it is exploratory, and it might be a tendency to an integrated accounting and a supplier of high quality’s accounting information, resulting in a high efficiency of management by means of entire entity’s economic life cycle. Nevertheless, several limitations should be taken consideration in the following analysis.
Characteristics of Accounting Information System (AIS)会计信息系统的特点(AIS)
As known accounting information system (AIS) , it is a tool designed to assist management process and control the issues considering economic-financial area. Moreover, AIS is the system to combine related components to collect raw data and information, and transform them into financial data afterwards, such as the rate of productivity in occupations. The purpose of this way is beneficial to the decision makers when the related transformed data is reported, as well as the organizational performance. Innovation of AIS is a direct way to achieve a preciser and more flexible corporate culture to handle the long-lasting changes. In this way, it conduces to a reduction in financial and entity’s barriers and a better corporate performance. Compared to different staged of AIS, it used to record the financial data or transactions of an entity, nowadays it integrates the methodologies, controls and accounting techniques in order to track all internal and external relevant reporting data, statements or trend analysis capabilities to influence organizational performance. In addition, accounting information system has evaluated by five characteristics, i.e. ‘improvements of decision-making process, quality of accounting information, performance evaluation, internal controls and facilitating corporate’s transactions (H. Sajady, M. Dastgir and Hashem Nejad, 2008).’
The distinction between Financial Accounting and Management Accounting财务会计和管理会计的区别
Furthermore, financial accounting has four primary software traits to make financial statements trustable to users such as ‘inteligibility, relevance, reliability, comparability’ (R. Florin, B. Daniela Gabriela and P. Marius Dumitru, 2012). Consequently, it will meet the needs of AIS users including in
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