A UNIFIED APPROACH TO THE THEORY OF ACCOUNTING AND INFORMATION SYSTEMS.
Abstract
The paper is directed toward a unified solution to the modification of conventional accounting theory necessary to make it more compatible with present computer technology and to extend the system to include more diversified types of information and presents what we consider to be a new approach to the theory of accounting. The theory is based on an events approach to accounting and the concept of on-line direct access storage and retrieval. It takes the computer and its uses as an environmental fact, and bases the theory on the efficient utilization of this equipment to satisfy the informational needs of its users. It is an attempt to generalize the theory of accounting in a manner compatible with the increased demands placed on accountants by advances in the management and computer sciences. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 06, 1970
- Accession Number
- AD0703898
Entities
People
- Andrew Whinston
- Claude S. Colantoni
- Rene P. Manes
Organizations
- Purdue University