A general model of accounting information systems

Accounting information system composes the most important part in management information systems because accounting is stated as the language of a management. Thereby, accounting information obtained from accounting information system is a kind of basic knowledge for the efficient management system. In particular, data gained from the accounting system with computer base ensures extremely important contributions for the management systems to be successful. In this study, the development of accounting information system and its significance for the managements are examined generally. © 2011 IEEE.