Accounting Information Systems Article Critique
In the modern business management, information technology has become a very important tool, which has been used in different fields. As the branch of information system, accounting information system is the most important economic information in the enterprise; it continual, systematic and comprehensive reflects and supervises the condition of business. The purpose of this paper is to review one article and to discuss three relevant issues(Moshref Javadi et al. 2012). First of all, this essay will discuss the distinction between control or management information system (MIS) and accounting information system (AIS). Secondly, it will do some deep research, which is about characteristics of accounting information system and some relevant functional structure in the enterprise. Finally, this paper will focus on the importance of accounting information system to consider the development in the future(TokiĆ et al. 2011).
Distinction between MIS and AIS
In the original article, the author firstly mentions a core point that people should distinguish between management information system and accounting information system. This is a very correct point because the people always confuse them. As the development of technology, management information system has been comprehensive used in the different fields, it is an emerging science, the main task is to maximize use of modern computer and network communication technology to enhance enterprise information management. The enterprise could use management information system to effectively control human, material, financial resources, equipment, technology and other resources, based on above valuable information, the enterprise could establish the correct data base in order to process and prepare some useful information resources to facilitate the right decisions to managers, and constantly improve enterprise management level and economic benefits. Management information is composed from six aspects(Shamszadeh & Sharif 2012), which are the information collection, information transmission, information storage, information processing, information maintenance and use of information. Meanwhile, perfect management information system (MIS) has the following four criteria: determining information needs, information can be collected and processed, can be programmed to provide managers with the information, the information can be managed. Therefore, the above elements are the important parts of MIS; every small detail will determine the development of enterprises. However, most people usually think that accounting information system is equivalent to management information system, this perception is wrong because accounting information system is just important part of management information system, in other words, it is a outcome which management information system develop to a certain stage. The original author believes that enterprises accounting information is the most important economic information, it is continuous, systematic, comprehensive and integrated to reflect and monitor business conditions, and to provide an important basis for management or business decisions. Although some accounting theory think that accounting is an information systems, and in the context of modern science and technology, such this information system undoubtedly is the computer management information systems, these people ignore an important limitation aspect, which is financial transactions, because accounting information system can only manage the financial transactions range, this is also the main point of author(Alsharayri 2012). Therefore, financial transactions and non-financial transactions is the important feature to distinguish between MIS and AIS. The computer accounting information systems use the computer as the main tool, it collects, records, saves, processes and exports a variety of accounting data in order to complete an analysis...
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