Accounting Information Systems. An Introduction

Mr. Fedele Torrebruno

American University in the Emirates

 

ABSTRACT

The information system consists of all the information, its flow “through” the organization and the human and instrumental resources that allow its management. In real cases, the initial construction of the information system suited to the needs of an organization is not so crucial as its maintenance according to the changing needs and the evolution of the technological offer. In this perspective, the continuous and just-in-time training of the human component is essential, which must not only be master of the information system under management, but also of the emerging technology in order to pose problems in a new way and solicit more integrated and more efficient solutions. The overall effectiveness of a company information system therefore depends both on the percentage of turnover invested in IT infrastructures and on the continuous training program envisaged by the strategic development plan. In contemporary companies, the information system makes extensive use of information technology and telematics; that is, it uses computer systems consisting of hardware (computers, input units, output units), basic software (programs that allow to use the computer) and applications (specialized programs that manage operational procedures relating to billing, payroll , warehouse, accounting, etc.) In the most advanced experiences, the computerized procedures prepared in the individual company sectors have been integrated into a single system capable of allowing automatic access to relevant information by all the departments and offices concerned.

KEYWORDS

Accounting Information Systems; Accounting; Bookkeeping.

REFERENCES

Faccia, A. & Moşteanu, N. R. (2019). Accounting and Blockchain technology: from double-entry to triple-entry.  The Business & Management Review, 10(2), 108-116.

Faccia, A. & Moşteanu, N. R. (2019). Tax evasion - information system and Blockchain. Journal of Information Systems & Operations Management, 13(1), 65-74.

Faccia, A. (2019, August). Data and Information Flows: Assessing Threads and Opportunities to Ensure Privacy and Investment Returns. In Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing (pp. 54-59).

Faccia, A., & Mosco, D. (2019). Understanding the Nature of Accounts Using Comprehensive Tools to Understand Financial Statements.

Faccia, A., & Mosteanu, N. R. (2019). Accounting and blockchain technology: from double-entry to triple-entry. The Business & Management Review10(2), 108-116.

Faccia, A., Al Naqbi, M. Y. K., & Lootah, S. A. (2019, August). Integrated Cloud Financial Accounting Cycle: How Artificial Intelligence, Blockchain, and XBRL will Change the Accounting, Fiscal and Auditing Practices. In Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing (pp. 31-37).

Faccia, A., Moşteanu, N. R., Cavaliere, L. P., L. & De Santis, G. (2020). The rise of online banks in Italy “WIDIBA Bank” Case Study. Financial Markets, Institutions and Risks, 4(2).

Faccia, A., Moşteanu, N. R., Fahed, M. & Capitanio, F. (2019). Accounting Information Systems and ERP in the UAE. In Proceedings of 3rd International Conference on Cloud and Big Data Computing.

Faccia, A., Mosteanu, N. R., Fahed, M., & Capitanio, F. (2019, August). Accounting Information Systems and ERP in the UAE: An Assessment of the Current and Future Challenges to Handle Big Data.

Moşteanu N. R., Faccia, A. (2020). Digital Systems and New Challenges of Financial Management – FinTech, XBRL, Blockchain and Cryptocurrencies. Quality-Access to Success Journal, 21(174), 159-166.

Moşteanu N. R., Faccia, A., Ansari A., Shamout, M. D. (2020). Sustainability Integration in Supply Chain Management through Systematic Literature Review. Quality-Access to Success Journal, 21(176), 117-123.

Moşteanu, D., Roxana, N., Faccia, D., Cavaliere, L. P. L., & Bhatia, S. (2020). Digital Technologies’ Implementation within Financial and Banking System during Socio Distancing Restrictions–Back to the Future. International Journal of Advanced Research in Engineering and Technology, 11(6).

Moşteanu, N. R., Faccia, A. & Cavaliere, L. P. L. (2020). Digitalization and green economy - changes of business perspectives. In Proceedings of 4th International Conference on Cloud and Big Data Computing (ICCBDC), Liverpool, UK, August 26-28, 2020. Forthcoming

Moşteanu, N. R., Faccia, A. & Cavaliere, L. P. L. (2020). Disaster Management - Digitalization and Financial Resources - important factors to keep the organization ongoing. In Proceedings of 4th International Conference on Cloud and Big Data Computing (ICCBDC), Liverpool, UK, August 26-28, 2020. Forthcoming

Mosteanu, N. R., Faccia, A., Ansari, A., Shamout, M. D., & Capitanio, F. (2020). Sustainability Integration in Supply Chain Management through Systematic Literature Review. Calitatea, 21(176), 117-123.

Moşteanu, N. R., Faccia, A., Torrebruno, G., Torrebruno, F. (2019). The newest intelligent financial decisions tool: fractals. A smart approach to assess the risk. The Business & Management Review, 10(2), 89-97.

Mosteanu, N. R., Faccia, A., Torrebruno, G., Torrebruno, F. (2019). Fractals–A Smart Financial Tool to Assess Business Management Decisions. Journal of Information Systems & Operations Management, 45-56.

Petratos, P., & Faccia, A. (2019, August). Accounting Information Systems and System of Systems: Assessing Security with Attack Surface Methodology. In Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing (pp. 100-105).