Accounting Systems Course – A New Concept.
Abstract The article focuses on fundamental changes in accounting system courses in colleges and universities of the U.S. Fundamental change is often characterized by independent efforts to find common solutions to problems, to devise the best method of attacking problems. These courses vary from those, which are quite similar to the traditional systems course to those, which have as a major tenet the assumption that the information system includes but is not limited to present-day accounting. A characteristic common to some is an emphasis upon the interrelationship between information and decision-making or control. Information and control systems are a requisite of survival for organizations of all kinds. In the business organization, the information and control system should be an integrated set of information networks, policies, procedures, decision functions, and control mechanisms. Management information and control systems should be integrations and syntheses of accounting and other organizational information systems.
- DOI
- 10.2308/tar-4485360
- Volume
- 42 (1)
- Pages
- 124-127
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref