Accounting Information Systems
Information and Accounting Functions
What is the function of contemporary accountants? What is an accounting information system (AIS)?
Changes in technology have altered the role of accountants. Traditionally, AIS has had its own set of specific functions and has relied on its own devices, such as journals and ledgers, and its own procedures, double-entry bookkeeping. Accounting developed, maintained, and operated the AIS independently of other business functions. Accountants were narrowly focused on the production and validity of financial information. …
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