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ACCOUNTING WITH REGARD TO THE INFORMATION SYSTEMS IN HIGHER SCHOOLS

Mihayl Dochev and Galina Chipriyanova ()
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Galina Chipriyanova: D. A. Tsenov Academy of Economics

Economic Archive, 2014, issue 2, 2

Abstract: Information is one of the major resources related to consolidating the competitive position of higher schools in a market oriented economy. Accurate and reliable information is mainly ensured by accounting. It is associated with the mechanism of current, regular, reliable and accurate recording, and processing and summarising data, thus providing a realistic perspective for the accounting of the training and education process and the performance of centres and sections in a higher school, as well as a solid basis for their comprehensive analysis. Computer-based accounting information systems, respectively, integrated accounting information systems (being information systems of the highest class) are essential to the efficient management of higher schools and hence, their success on the education market.

Keywords: higher schools; information system; managerial information system; accounting information system; integrated accounting information system (search for similar items in EconPapers)
Date: 2014
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