Accounting Information System: Analysis

Topics: Decision making, Information systems, Decision theory Pages: 5 (1851 words) Published: October 15, 2014
Article Critique

Source:
Snezana, K, Aleksandra, S & Rajko, T 2012, ‘Accounting Information System as a Platform for Business and Financial Decision-Making in the Company’, Management, vol. 65, pp.63-69.

1. Introduction

This article critique will evaluate the article named ‘Accounting Information System as a Platform for Business and Financial Decision-Making in the Company’ in the journal Management which was written by Snezana Knezevic, Aleksandra Stankovic and Rajko Tepavac in December, 2012. Firstly, in this review will outline the main purposes of this article. Secondly, this review will summarize the article and analyze the article’s structure. Also in this part, this review will indentify the correlation between the article’s information and eCommerce. Thirdly, this review will evaluate the weakness, strengths, and notable features of this article. In addition, this review will discuss the reason of why this article has impacted on the use of Information and Communication Technology (ICT) in Accounting and Business more generally and how it works.

2. Article Aims and Summary

This article presented two aims. The first aim is to identify the role of accounting information system while the company develops the information and communication technologies (ICT) which is during in the process of business and financial decision-making. Another aim is to signify different types of accounting information systems, detection of the objectives side of these contents and their role, and active use as a platform in decision-making.

3. Article Structure

The article was introduced with an abstract which presented two main aims of the whole article and the text described very detailed which are based on these two aims. Afterward, the article was separated into four headings with relatively short paragraphs making the information readily accessible and last was a short conclusion. The Introduction presented the background information and the rationale relates the article which can make readers understand the context and importance of this research.  The text was logically organized into three parts -- ‘Organization of an Accounting Information System in the company’, ‘Accounting information system as basic for business and financial decision-making’ and ‘Support of various types of the accounting information system to the company’s management’ ,using these heading can allow readers to follow the authors’ logic and understand what authors want to explain. In the other hand, this article was researched by the content analysis method which should excerpt other relevant articles as the evidence to prove authors opinions. Therefore, authors adopted 15 relative articles to improve their opinions in this article. However, only four headings were created which means every heading include a lot of detailed information. In my opinion, if authors can create some sub-headings under each main heading that will make reading easier and also make the article’s structure clearer. The last part in this article is Conclusion part which provided the clear and concise understanding of article for the readers.

4. Article Critique

4.1 Article Analyze

According to the main purposes, ‘Introduction’ part listed some theories to help readers to understand what authors wanted to present. The first paragraph told us what are information and the importance of information during in the company management. Close behind the paragraph one, paragraph two introduced the structure of business information system and highlighted the two main functions of accounting information system. In paragraph three, authors pointed out the main financial information resource is from the financial statements which is a basic tool for financial communication. Paragraph four presented the necessary of the financial statements and pointed out the qualitative characteristics of financial information. In paragraph five, authors briefly described the...
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