Educational Approach to Accounting Informational System and Business Organizations
AbstractIn my report I define different approaches to Accounting Information Systems and Business Organizations. Today´s professional accountants perform in a world that is dynamic and complex. Progress in information technology is being made at an increasing rate. Patterns of organizational behaviour are evolving rapidly. Economic and legal considerations are having a much greater impact upon the work of accountants. All of these environmental trends require the accounting student of today to be better prepared than ever before to enter the accounting profession. A central feature of accounting work in today´s business world is the interaction of accounting professionals with information systems. As the major users of information systems in organizations, accountants must participate in their design and understand their operations. Accounting managers must measure and evaluate the performance of informational systems. Internal and external auditors must assess the quality of information output. The major share of the work of accounting consultants is in the design, implementation, and evaluation of information systems. In the first part of the report I present conceptual foundations of accounting information systems and their involvement in different business organizations. The records management, file processing and permanent control are significant part of accounting information system. In second part I introduce different learning systems, developed and prepared for expert candidates to pass the Certified Internal Auditor (CIA) exam. This designation is the only globally accepted for internal auditors and is the standard by which internal audit professionals demonstrate their knowledge and competence to facilitate and manage their responsibilities.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
This chapter was published in: Bozidar Jager , , pages 591-599, 2012.
This item is provided by International School for Social and Business Studies, Celje, Slovenia in its series Knowledge and Learning: Global Empowerment; Proceedings of the Management, Knowledge and Learning International Conference 2012 with number 591-599.
Contact details of provider:
Web page: http://www.issbs.si
accounting code; accounting principles; accounting standards; expert auditor;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Goran Dakovic).
If references are entirely missing, you can add them using this form.