会計情報システムに関する研究(共同研究)

概要

論文の詳細を見る
The writers have been doing investigation and research into the use of the computer by management from the first half of the 1960's to the second half of the 1970's with particular reference to accounting information. Based on research of the actual conditions, the situation has been clarified and through analysis the form accounting informations should take, and the concomitant reviewing of the accounting results, have been indicated. At present there is a move to tackle research from a new perspective and the level of analysis is not yet adequate. When the oportunity arises these results are to be published separately. In addition, deficiencies in the outline have been detected which are now being corrected. These new research results should allow for an up-to-date understanding of the relationship between the computer and accounting information. Depending on the requirements of the interested parties who use accounting information systems, the contents differ more or less. But the basic framework by which the management activities of an enterprise are accurately recorded and calculated remains the same. Based on the computation of various records, processes can be evolved for the presentation of information applicable to the user and through calculation technology, particularly with progress of the computer, it is possible to develop the most suitable accouting information. Thus the time is being approached when this type of information system must be established. In order to be able to attain multifarious usage objectives, suitable accounting systems have to be created. For this the principles concerning computation, bookkeeping and internal control must be delineated. These three principles must have a mutually organic relationship and be managed so that it is possible to regulate and to effectively function to achieve the objectives. In constructing an accounting information system, the chief aim should be to combine bookkeeping and general information; that is, a comprehensive accounting information system should be the goal. While results have been forthcoming regarding the actual situation for the utilization of the compuer, new investigations are now being implemented. Through the results of these investigations it is hoped that a perspective of the future can be overloped. Herein only the results of analysis which has been completed are published. In order to pass from the stage of discussing comprehensive information systems to actually constructing them, numerous problems and obstacles have to be surmounted. In particulary clarification must be given as regards the points of difference and original characteristics of management accounting information and financial accounting information, and also concerning the role of accounting information. With this in mind the opinions of B. E. Goetz, R. N. Anthony, the A. A. A., R. Beyer and the ASOBAT are examined. Also, Godfrey and Prince's system model is discussed and an attempt at a systematized synthesis made. T. R. Prince's system is based on the thinking of Beyer. It is stated that essentially the development should be towards comprehensive information systems as well as dual system and data base types. And, finally, the point is made that with responsible accounting systems in mind readjustment was essential.
日本大学の論文
1984-03-20

会計情報システムに関する研究(共同研究)

スポンサーリンク

概要

著者

関連論文

スポンサーリンク