Accounting Information Systems in the Knowledge Society
Abstract
Development of information and communications technologies has favored the emergence of new dimensions in terms of accounting. Nowadays, we go through a period of transit from the traditional accounting to creative accounting with ramifications in computerized and cloud accounting. Almost all of these dimensions are under the influence of a dynamic business environment. Beyond information, knowledge and decision are new requirements such as access to information, time of transformation, transmission speed, decision making speed. The aim of this article is to demonstrate how these dimensions favor a better financial management, diminution of human resources and even saving time using ICT available in knowledge society.
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