Title :
Influence of computerized accounting systems on bookkeeping conceptual framework
Author_Institution :
Sch. of Manage. & Econ., North China Univ. of Water Resources & Electr. Power, Zhengzhou, China
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.
Keywords :
accounts data processing; bookkeeping; bookkeeping conceptual framework; computerized accounting information environment; computerized accounting systems; currency measurement; financial accounting information; manual accounting characteristics; manual accounting program; regular accounting information; traditional accounting bookkeeping system; Business; Consumer electronics; Data processing; Economics; Manuals; Materials; Bookkeeping system; Computerized accounting systems; Traditional accounting concept adjustment;
Conference_Titel :
Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference on
Conference_Location :
Deng Leng
Print_ISBN :
978-1-4577-0535-9
DOI :
10.1109/AIMSEC.2011.6010509
