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作 者:魏森淼 Senmiao Wei
机构地区:[1]河南大学商学院会计系
出 处:《会计论坛》2018年第2期122-131,共10页Accounting Forum
基 金:河南省哲学社会科学规划项目(2016BJJ007);河南省科技发展计划项目(172400410643)
摘 要:会计信息系统作为会计学和信息系统的交叉学科,虽然与其母学科会计学有着千丝万缕的联系,但信息系统的独特视角使得会计信息系统对象有别于会计对象。而且,会计信息系统作为一门相对独立的学科,也要求有自己特定的研究域。本文致力于IT环境下会计信息系统对象的探讨,借鉴会计对象理论本文认为应该把会计信息的运动作为会计信息系统对象的总括性表述。在此基础上,借鉴会计要素理论对会计信息的运动进行细分,形成会计信息资源、管理有用性、决策有用性、价值、成本和效益六大会计信息系统要素,并分析了IT环境下会计信息资源要素的进一步分类。As an interdisciplinary subject of accounting and information system,accounting information system was inextricably related to accounting that was its disciplinary matrix,but the unique perspective of information system made its object different from those of other accounting subjects.Accounting information system should have research domain belonged to its own if it wanted to be a relatively independent subject.We tried our best to analyze accounting information system object under IT environment because of the reasons listed on the above.Referred to the theory of accounting object,we argued that we should take the movement of the accounting information as a blanket statement of accounting information system object.Based on that and referred to the theory of accounting elements,we subdivided the movement of accounting information into accounting information resources,the usefulness of management,and the usefulness of decision,value,cost and benefit.After that,we further classified the element of accounting information resources under IT environment.
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