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Erschienen in:
Trends in Accounting Information Systems Kapitel lesen Erstes Kapitel lesen

2013 | OriginalPaper | Buchkapitel

Defining Accounting Information Systems Boundaries

verfasst von : Iacopo Ennio Inghirami

Erschienen in: Accounting Information Systems for Decision Making

Verlag: Springer Berlin Heidelberg

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Abstract

It is clear that organizations today expect much more than simple double-entry bookkeeping from their Accounting Information System (AIS): ERPs not only support all transaction-related activities, but also provide comprehensive tools that are useful to analyze data and make decisions. However, the definition of an AIS, or what it should be, is highly dependant on the definition of accounting itself. An initial objective of this chapter is therefore to not only analyze the various kinds of accounting which are adopted in companies and any related computer-based subsystems, but also to determine if the contents of our accounting courses, particularly Management Accounting (MA) courses, are effectively aligned with the current needs of organizations. Secondly—this work will try to assess if the current definition and contents of MA are still valid or rather new perspectives suggest to broad its focus, to include new and promising fields of interest.

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Vorheriges Kapitel Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems
Nächstes Kapitel Break-Up Analysis: A Method to Regain Trust in Business Transactions
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Metadaten
Titel
Defining Accounting Information Systems Boundaries
verfasst von
Iacopo Ennio Inghirami
Copyright-Jahr
2013
Verlag
Springer Berlin Heidelberg
Buch
Accounting Information Systems for Decision Making

Print ISBN: 978-3-642-35760-2

Electronic ISBN: 978-3-642-35761-9

Copyright-Jahr: 2013

DOI
https://doi.org/10.1007/978-3-642-35761-9_11