期刊名称:International Business & Economics Research Journal
印刷版ISSN:1535-0754
电子版ISSN:2157-9393
出版年度:2016
卷号:15
期号:5
页码:265-270
DOI:10.19030/iber.v15i5.9784
语种:English
出版社:The Clute Institute for Academic Research
摘要:In order to fully appreciate the potential impact accounting information systems have on the accounting profession, an understanding of what accounting encompasses is necessary. Over the years, accounting has evolved from what many would call a “checks and balance” system to a much more complex system involving complicated activities such as calculating taxes and garnishments, auditing financial statements and processing payroll to name a few. It would be reasonable to think that advanced technology such as accounting information systems would only enhance the production of these activities. However, like with any “game changers,” there are always potential threats involved. The objective of this paper is to determine if accounting information systems have become so helpful, they in fact have begun to hinder business and decrease productivity. This paper demonstrates that although a majority population of those surveyed felt accounting information systems have added credibility to the accounting profession, there is still a large population that remain neutral on the subject leaving doubt as to the advantages and purpose of accounting information systems.
关键词:Accounting Information Systems;Productivity;Survey Of Accounting Information Systems