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Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
Configuration management (CM) is a management process for establishing and maintaining consistency of a product's performance, functional, and physical attributes with its requirements, design, and operational information throughout its life.
A database management system (DBMS) is a computer program (or more typically, a suite of them) designed to manage a database, a large set of structured data, and run operations on the data requested by numerous users. Typical examples of DBMS use include accounting, human resources and customer support systems.
A management information system (MIS) is an information system [1] used for decision-making, and for the coordination, control, analysis, and visualization of information in an organization. The study of the management information systems involves people, processes and technology in an organizational context.
Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).
] Information exchange (including sensitive data) within a supply chain is necessary to ensure its control, with coordination among in-house information systems. The requirements for management accounting in supply chains are significantly higher than the provision of key figures, but this is a fundamental task.
In modern information systems, data are generally stored in machine-readable form on disk or tape until the computer needs them. In pre-computer information systems, the data were generally stored in human-readable form. Procedures: Procedures are the policies that govern the operation of an information system. "Procedures are to people what ...
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