Sustainability of accounting as an information system

Abstract

Accounting represents a kind of business language. Any organization of people focused on the creation and realization of appropriate effects needs appropriate means of communication. Accounting is precisely one of the means of communication. It is subjected to a process of evolution, a process of constant changes and adaptation to the needs of time and users. Accounting in the traditional sense is the process of collecting and completing business documentation, controlling business documentation, accounting, recording, classifying, summarizing, and business reporting on business transactions (which is the basic function of financial accounting). However, the influence of computers leads to the fact that accounting is conceptually defined more broadly, including means for data processing, and thus comes the term management accounting.

Keywords

• accounting
• information
• system