Accounting Information System

Author: Yang Zhou Nan
Publisher:
Publishing Date: 2004-01-01
Features: The 21st century is the era when humanity fully enters and builds an information society. The rapidly developing information technology has brought opportunities and challenges to traditional accounting work. Currently, students majoring in accounting at universities need to learn the evolution of traditional accounting in the industrial era, as well as acquire the knowledge and skills required for accounting professionals in the information age. Therefore, the main objective of this book is to provide undergraduate accounting students with a textbook for learning the application of information technology in accounting work and research. After completing this book, readers should be able to understand: In the mid-to-late 20th century, the development of modern information technology led humanity into the information society and the knowledge economy era. The arrival of the information society and the knowledge economy, especially the formation of a globalized market, has brought businesses an extremely fierce competitive environment and also raised higher requirements for accounting work. To this end, researching and establishing accounting information systems under modern information technology is one of the fundamental skills that every accounting student should master. In the information society, the daily accounting work of corporate accountants has shifted from accounting and bookkeeping to completing tasks with the assistance of accounting information systems: providing requirements analysis, formulating accounting information processing rules, and analyzing and evaluating the financial risks and benefits of various business activities. To adapt to environmental changes and fulfill their roles, accountants must continuously improve their own qualities. Since accounting information systems are complex and large-scale systems, they must be built and implemented using software engineering methods. Accounting information systems are interdisciplinary courses that are also highly professional in theory, methods, and practice. Therefore, the writing is considerable. After careful consideration, the content structure of this book is arranged as follows: First, it explains information technology, then introduces the basic concepts of accounting information systems in the information environment and their analysis and design methods, which is Part I, written by Professor Yang Zhou Nan. Next, it introduces the overall structure of accounting information systems and the specific analysis and design of each major subsystem, which is Part II, written by Professor Zhang Rui Jun (Chapters IV, V, VI, and VII). Chapters VIII and IX are written by Professor Fu De Yi, and the final part introduces the implementation process of accounting information systems, which is Part III, written by Dr. Zhang Hou Qi. The writing approach of this book is to start by explaining concepts, appropriately incorporating some development background and case studies to deepen the understanding of the concepts. Then, it moves on to discussions on methodologies, and finally uses specific design and implementation practices as validation for the former. A comprehensive case study is provided at the end of the book as its conclusion. Accounting information systems are interdisciplinary courses that are also highly professional in theory, methods, and practice. The writing approach of this book is to start by explaining concepts, appropriately incorporating some development background and case studies to deepen the understanding of the concepts. Then, it moves on to discussions on methodologies, and finally uses specific design and implementation practices as validation for the former. A comprehensive case study is provided at the end of the book as its conclusion.