Educational Approach to Accounting Informational System and Business Organizations

Bozidar Jager

from International School for Social and Business Studies, Celje, Slovenia

Abstract: In my report I define different approaches to Accounting Information Systems and Business Organizations. Today´s professional accountants perform in a world that is dynamic and complex. Progress in information technology is being made at an increasing rate. Patterns of organizational behaviour are evolving rapidly. Economic and legal considerations are having a much greater impact upon the work of accountants. All of these environmental trends require the accounting student of today to be better prepared than ever before to enter the accounting profession. A central feature of accounting work in today´s business world is the interaction of accounting professionals with information systems. As the major users of information systems in organizations, accountants must participate in their design and understand their operations. Accounting managers must measure and evaluate the performance of informational systems. Internal and external auditors must assess the quality of information output. The major share of the work of accounting consultants is in the design, implementation, and evaluation of information systems. In the first part of the report I present conceptual foundations of accounting information systems and their involvement in different business organizations. The records management, file processing and permanent control are significant part of accounting information system. In second part I introduce different learning systems, developed and prepared for expert candidates to pass the Certified Internal Auditor (CIA) exam. This designation is the only globally accepted for internal auditors and is the standard by which internal audit professionals demonstrate their knowledge and competence to facilitate and manage their responsibilities.

Keywords: accounting code; accounting principles; accounting standards; expert auditor (search for similar items in EconPapers)
Date: 2012
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