What is financial accounting used for ? What constitutes its thoretical underpinnings and the logic behind it ? What do the main documents associated with it look like ? What are its limitations and posible future devlopments? These are the main questions which are dealt with in this article

One of the significant factors of management success in achieving organization goals is effectiveness of accounting information systems, and the users of the accounting information systems have a great role in the effectiveness of the systems. The purpose of this study is to investigate the...

In this paper we analyse the Information Technology (IT) support of the Indonesian SME Garment Manufacturers (ISGMs). We address three research questions: (1) to what extent should the ISGM managers be supported by information technology? (2) how do Indonesian financial experts analyse the...

Статья посвящена проблеме повышения эффективности управления финансово-хозяйственной деятельностью технопарков, организованных при высших учебных...

The primary purpose of this paper is to present the actual role of accounting information systems. After the description of the theoretical background I state the main characteristics of modern accounting systems, and explain how these software packages can efficiently help not only the work of...

The accounting information system infrastructure is crucial to the carry out successfully most of bookkeeping operations in a modern enterprise. Consequently, the security of the system should be an important issue on the enterprise agenda. A series of factories can be construed as having...

Modern management accounting information systems trace cost to a greater level of detail than did their predecessors. Nonetheless, the basic ingredient of accounting information continues to be the measurable transaction, actual or budgeted, rather than the more subjective concepts of marginal...

Although traditional economy more SMEs seem to be effective only run on intuition, judgments and experience, without recourse to another information system than the one represented by some accounting data as mandatory (Dupuy, 1987) , the frequent absence of these tools can explain more...

Organizations of public sector in Indonesia generally yield accounting information which is not fully qualified, and oftentimes unreliable. Concerning the condition, it seems that improvement on the quality of accounting information system is needed. Quality Accounting Information Systems is an...

Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only...