 Defining Accounting Information Systems BoundariesIacopo Ennio Inghirami ()
A chapter in Accounting Information Systems for Decision Making, 2013, pp 185-201 from Springer Abstract: 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. Keywords: Management; Decision making; Financial accounting; Cost accounting; Strategic management; Strategic management accounting; Accounting information systems (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-642-35761-9_11 Ordering information: This item can be ordered from DOI: 10.1007/978-3-642-35761-9_11 Access Statistics for this chapter More chapters in Lecture Notes in Information Systems and Organization from Springer |
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