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Anticipated and Unanticipated Consequences of the Development of Accounting Information Systems
Abstract
This paper aims at objectively viewing the consequences of the development of a typical accounting information system. Accounting is a tool for organization, documentation, and rationalization of economic decisions. Some of the significant consequences, such as rationalization and legitimization of economic action, were unanticipated at the early stages of evolution of financial accounting. In making the distinction between intended and unintended consequences, the goal is to understand how the primary components of the system evolved.
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