The
role played by accounting in modern facilities is more effective when viewed as
an information system aimed at providing the necessary information to overcome
decision making by users of accounting information.
accounting information systems have been developing significantly in recent
times. With this development, accountants must be aware of these rapid
developments and not limited to traditional work. The technological development
in the fields of information and computers has allowed the accountants high
operating capacities that were not available in the past. The computer is now a
basic tool for the accountant. The low costs of computer systems have helped
enterprises of different sizes to obtain them because of the advantages of
accuracy and speed in providing information to decision makers and the huge
storage possibilities that occupy only small space.
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