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.
The 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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