An article summary of: A TYPOLOGY OF SITUATIONS OF ACCOUNTING SYSTEMS INTEGRATION, El Orf Lazhar (2012). The article starts by defining accounting information systems and integrated accounting systems. It goes through some of the systems that are part of those definitions. Some of those systems include: Data Warehouse, Enterprise Application and ERP. The article recognizes that there is often a mix of these systems in place. The author states, “after fifty years of computerization, there is, in most companies, the coexistence of old applications using operating systems 'owners' applications, "client-server" type applications from personal computing and applications focused on Internet technologies." Orf Lazhar (2012). This article takes four businesses in Tunisia and examines their accounting and information systems. There are two large businesses and two medium sized businesses. Each has a different style of business and different management approach. Each uses their accounting information systems in very different ways. The article goes into depth on the utilization by each company of its accounting information system, most commonly some form of an Enterprise Resource Planning system or ERP. The article did stress that business information systems are always growing in different companies and each company utilizes its system to a different level of effectiveness as well as to a different level of integration. He suggests that in most companies the systems are often a hybrid between new systems and legacy systems.
Major concepts from this course
The major concept from this course that is dealt with in the article is in the use of varying accounting and management tools that are available. The large difference being in which tools a company determines to use and how fully they integrate that system. The article’s focus is on management information systems and states that point...
Cited: EL ORF, ,Lazhar. (2012). A TYPOLOGY OF SITUATIONS OF ACCOUNTING SYSTEMS INTEGRATION. Accounting and Management Information Systems, 11(3), 455-483. Retrieved from http://ezproxy.bellevue.edu:80/login?url=http://search.proquest.com/docview/1322457529?accountid=28125
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