Influence of computerized accounting systems on bookkeeping conceptual framework

null Xiaohai Yang

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https://doi.org/10.1109/aimsec...

Article . 2011 . Peer-reviewed

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https://dx.doi.org/10.1109/aim...

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Influence of computerized accounting systems on bookkeeping conceptual framework

descriptionPublicationkeyboard_double_arrow_right Article 01 Aug 2011Publisher:IEEEJournal:2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC)

Authors: null Xiaohai Yang;

doi: 10.1109/aimsec.2011.6010509

Influence of computerized accounting systems on bookkeeping conceptual framework

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Abstract

Based on manual accounting program, traditional accounting bookkeeping system construct its concept framework and methods focused on manual accounting characteristics, which purpose is to provide regular and financial accounting information based on currency measurement. But we will find there are many loopholes in its method system and its concepts are no longer rigorous if in a computerized accounting information environment.

Related Organizations

North China University of Water Conservancy and Electric Power
China (People's Republic of)

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