会計情報システムと経営管理組織(会計)

概要

論文の詳細を見る
This paper aims to examine the essence of changes of business management in the information-oriented society focussed on the relations of accounting information systems to a business management organization. At first, the characteristics of the "account-form" information system have been reviewed to reconfirm both the essence and function of business management through the account-form information system and clarify the role of this information system. Then relations of financial accounting information to business management information systems are studied from the effects of applying accounting policy. After these considerations, in order to explore the impacts of systems applied to a business organization, innovative new relations of business management information systems to a business organization are clarified with the central concern of reexamining the role of accounting information systems included in a business management system. Finally, changing functions of international accounting in the information-oriented society which are thought helpful to support the business strategies of global scale are discussed.
日本大学の論文
1987-09-01