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Accounting Information System and Computerisation: A Conceptualisation

Author

Listed:
  • Collins C. Ngwakwe

    (Turfloop Graduate School of Leadership, Faculty of Management and Law, University of Limpopo, South Africa)

Abstract

This paper highlights the computerisation fundamentals of accounting information system through accounting software application. It presents the layers of computerisation, which are pivotal to the application of accounting software, namely the hardware, the application, and system software. Furthermore, it highlights accounting software with selected examples from the Sage Accounting Software and notes significant advantage of applying the accounting software into accounting operations. These include amongst others integration of different items and different segments, speed, reliability, volume, storage, virtual, and real-time concurrent operations. It highlights nascent threat to computerisation and remote accounting processing, namely the ransom-ware cyber-attack. Therefore, the development of new anti-cyber-attack accounting software becomes very pertinent.

Suggested Citation

  • Collins C. Ngwakwe, 2022. "Accounting Information System and Computerisation: A Conceptualisation," International Review of Management and Marketing, Econjournals, vol. 12(2), pages 11-14, March.
    • Handle: RePEc:eco:journ3:2022-02-2
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    More about this item

    Keywords

    Accounting information; computerised accounting; accounting system;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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