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| Author: | Joseph, G. W. |
| Title: | Why study accounting information systems? |
| Journal: | Journal of Systems Management
1987 : SEP, VOL. 38:9, p.24-26 |
| Index terms: | ACCOUNTING INFORMATION SYSTEMS ACCOUNTING SYSTEMS BUSINESS RECORDS DATA PROCESSING FILES |
| Language: | eng |
| Abstract: | The accounting information system must provide the necessary assurances that the system contains acceptable control mechanisms and procedures to keep accounting data from being lost, altered, destroyed, or falsely introduced, and to safeguard the assets of the firm. The accounting system must also ensure that data can be traced from entry point to destination and in the reverse. Most every accounting information system encompasses aspects of accounting record keeping, manual document flows, automated processing, computer files, management authorizations, and personnel policies and practices. |
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