Contemporary management of IT technology revolution and the impact on the accoun

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Contemporary management of IT technology revolution and the impact of accounting
 
 
With the birth and development of IT technology, human society from the industrial economy into a knowledge economy, depends on the management revolution, human capital, knowledge and IT technology, the new U.S. economy has taken a great success: it is fabulous to overcome the industrial economy's business cycle fluctuations common in the soaring world oil prices several times in the case of the national economy still maintained a good momentum of growth. For a time, the U.S. economic model as the new national economists, government leaders, competing research and imitation. Macro-economic transformation and development. The development of the contemporary background of accounting disciplines the impact is obvious, mainly in:   first, innovative organizational structure of the basic assumptions of traditional financial accounting had a dynamic impact   Union, the virtual enterprise IT technology in this form of organization under the birth era of increasingly common in E. The birth of IT technology, greatly reducing the cost of business management and transaction costs, therefore, in the traditional economy to business transactions instead of the way the market economy in the new era of change. Dynamic alliance between enterprises in order to half the market, half of trading enterprises, half loose, semi-tight structure, and the uncertainty of the life cycle of refreshing. From the accounting point of view, no doubt the principal assumption dynamic alliance, the going concern assumption had a direct impact. The future development of electronic commerce, the prevalence of electronic money, assuming the currency unit of measurement is a challenge.   Second, the social structure has undergone significant changes in industry, tertiary industry and information industry will become the backbone of the economy of the new century. Factors of production knowledge economy is quite different from the traditional industrial economy   industry, though still a new economy based society and economy, but the economic development of energy, land, resources and began to decrease dependence on loan capital, transfer rely on capital markets, the network economy to stimulate economic development. ZI century, the further development of capital markets and improvement of the contemporary mainstream of economic development trend, it needs innovative means of accounting measurement and recognition. Such as the use of fair value accounting model to reflect the innovative financial instruments. In addition, knowledge capital and human resources is the development of new economically important factor of production, recognition and measurement models are completely different from the industrial economy of machinery, plant and other tangible assets, which will undoubtedly raise new modern accounting issues.   Third, management thinking has completely changed   contemporary management thinking with the continuous innovation and rapid development of information technology, the use of computers to enhance and expand the traditional functions of accounting information system is entering a accelerated phase. Customer-oriented to optimize the value of key business and operational management thinking has completely replaced the previous IT technology and combination of accounting methods and information systems design better. ADSS again from MIS to web-based technology MRP, ERP and e-commerce, with the ultimate goal is achieved through the network to the optimal allocation of social resources.   Fourth, the development of the company's core competence is a long-term business strategy goals, business strategy theory to contemporary management accounting innovations have changed the focus of core competencies concept   The birth marked the formation of new business ideas. People will realize the traditional way of business objectives - to expand production scale, reduce costs, expand market share, switch to by nurture, maintain and innovate on the core competitiveness of enterprises. This inevitably makes the management of the value of their own priorities for approval, the business processes in the group. They no longer pursue business scope and scale of the competitive advantages to enhance the final product companies unrelated to production and management areas, and the pursuit of technological monopoly rather than diversification.   In summary, the traditional accounting information system, set goals, functions and scope can not meet the growing information needs of diversity. Imperative to reform the accounting information system, the Communist Party and the new management ideas. Management technology, IT technology closer together. This article attempts to explore the following five o'clock:   one, from closed to open, from a simple shift reflects the common reflection of the internal information related to internal and external people   interest by the traditional accounting information system financial accounting information systems and management accounting information system, which mainly reflects the accounting entity within the accounting information. Financial accounting information system is based on the principle of double entry, follow GAAP, in accordance with the accounting cycle to reflect the accounting information, the purpose of external financial reporting. Management accounting information systems to financial accounting from the accounting simply extended to resolve the past, the control now, and plan for the future management for the enterprise to provide decision support. But contemporary management thinking has undergone major changes, Adam Smith and Ford, who advocated the principle of division of labor to some extent, the modernization of integrated management has been replaced by ideology, in this thinking under the influence of the business cycle and process within the organization not only interrelated, but also beyond the scope of a factory or enterprise, extending to the supply chain, supply and demand network. Enterprises and their environment is closely related to the conduct of enterprises of the people from internal development to extend outside the enterprise. With integrated enterprise performance evaluation system, through the relevant external information and indicators to measure the efficiency of internal management, such as customer satisfaction, customer value and so important. Also the same in a value chain to increase understanding between the upstream and downstream enterprises to share information across organizational boundaries, improve supply chain management. In addition, the development of Internet and e-commerce to promote a certain extent, a shift in relations between enterprises; from the past to the present system of mutual competition, competition and cooperation and development, resulting in a dynamic alliance, virtual enterprise, B2B e-commerce company that form of organization. Selected enterprises in the alliance alliance partners, on the one hand to refer to the traditional financial indicators, on the other hand, the coalition parties of human resources, research and development capabilities, management status and other information are also important. Visible, acquisition and analysis and evaluation of the system external to the organization of information on the formulation of business strategy is important, it will become the key functions of the accounting information system. In addition, the innovative business strategy now also requires companies to obtain timely information systems external information. Not long ago, companies are still keen on a large scale mergers and acquisitions, corporate and related upstream and downstream industries, through the reorganization of assets and other means to achieve economies of scale, low-cost expansion, the purpose of improving industrial concentration; rely on diversification, avoid industry risk. Are becoming more and more Core capability, focusing on inter-firm division of labor, to develop   Second, from a simple measurement and management of monetary and processing information to reflect the direction of the development of diversified information   traditional accounting information system can not effectively reflect the non-monetary information, especially financial and accounting information system is essentially follow generally accepted accounting principles, accounting cycle by selectively processing information related to the currency. From the perspective of information processing, financial accounting is characterized by specific accounts of the financial information classification, aggregation and reporting. For the production capacity, innovative technologies, related parties and related party transactions and other non-monetary information, notes on a regular basis in the report disclosed. The traditional means of measurement standards and non-financial and non-financial information can not, can not be quantified as the currency information into the disclosure of the financial statements. Despite the recent implementation of all accounting theorists have made a great effort to improve corporate reporting. But the content more Development of market economy, is bound to a modern enterprise in an increasingly complex environment, in decision-making,   we need non-financial data and financial data together, the need for a wide range of decision support information. Therefore, the information needs of management and traditional accounting reports of the growing gap between, not even from the traditional accounting information system to find relevant information. Therefore E Structure of Accounting information system should be turned into event-driven (event dirven) structure, which is based on business activities rather than from the perspective of a particular GAAP to reflect the accounting information, to a one-time, timely and complete integration of all business data, rather than allow distributed data storage, duplicate stored in multiple information systems with low coupling, avoiding the dispersion and the missing data phenomenon. In the processing, based on the integration of accounting information systems data warehouse can be multi-dimensional information processing, to avoid the different information systems in different data to different treatment based on the confusion caused by the situation. Kaplan book to optimize the operating chain and value chain management.   Third, the reorganization of accounting business process transformation and combination of accounting organizations   accounting information system reform and development, not only in-depth study of accounting theory, such as accounting standards system to further improve and development, the need of the existing accounting and accounting business process model to reflect the organizational structure and transformation. Existing accounting business process model is built on the basis of accounting cycle, characterized by an accounting information input, processing and reporting focused on the financial sector, relatively independent of other business processes. Accounting cycle of 400 years ago, the Italian mathematician Al-created Pakistan, which is a closely interlinked, the first follow-up, the structure of the simple cycle, through parallel keep accounts, general ledger and the ledger to ensure cross-checking and other methods manual accounting accuracy and integrity of information processing. After the model accounting manual accounting and the development of ICC, there is still ingrained in the current accounting model, not much changed. However, in 400 years, the management means constant innovation, IT technology development, coupled with growing size of the organization, business and more complex, so we have to the accounting cycle - accounting process, that the traditional manual method of accounting information processing , paper certificate and document delivery and collection process of deep reflection and transformation. It should be said, reflected in the accounting cycle subtotals, double-entry bookkeeping is still thought appropriate at this stage, but in fact use the method should be changed. Accounting organization in fact to a large extent affected the flow of accounting information processing arrangements. Traditional accounting organizational structure is characterized by distinct boundaries, which makes the accounting process and other business processes independent of each other, accounting personnel and other operational staff in the functions independent of each other. The current organizational structure of a growing number of companies associated with business process reengineering, from the traditional linear - function-based organization transformation of short horizontal length of vertical flat organizational flexibility. The pattern of data integration processing requirements of operational staff and accounting staff communication and coordination with each other, teamwork, information processing to avoid duplication in the emergence and hysteresis. Therefore, the basic accounting cycle Automation is not enough, must be combined with the transformation of BPR and organizational structure to enable enterprises to process accounting information qualitative improvements. So to reflect the turn-based information systems reflects the traditional accounting and control of both.   Fourth, the perspective from the IT point of view   update the internal control system is designed to establish a sound internal control and elimination of risk management is to reduce the production,You are not allowed to view links. Register or Login, however, always applicable and the system of internal control mode does not exist, it will with an organization's strategic goals, culture, structure, business processes is changed. Therefore, in dealing with the computer processing, data storage and data from paper to electronic data storage and transmission of data transmission, the data processing will change the way the concept of contemporary internal control and mode changes.   First of all, the original accounting cycle to ensure that the data in the correct number of duplicate records and duplicate the importance of checking mechanism began to decline, which is mainly used to prevent the manual means of processing data error appeared in the EDP system of secondary and even redundant.   Secondly, IT business process technology had a significant impact, impact on traditional business processes and internal control principles and measures to adapt. Such as However, the introduction of IT technology, a person is likely to occur also in the implementation of business data in a timely manner, record the phenomenon, no doubt, and contrary to the above principles. In fact, the automatic control of IT technology offers including business executive dealing with a process and information processing, separation and even replace the original role of people, eliminating a number of incompatible activities in the implementation of the same individual risk.   Again, the design of internal control system should be changed in the past over-reliance on external independent auditors regularly check on the internal control and compliance testing, troubleshooting a variety of measures of the model, emphasis on the timely control of business processes. Arrangement of the traditional accounting system, so that the accounting staff focus on prevention in the work of the accounting information processing than the risk in the process, such as to prevent distortion of accounting information, but the course of business mainly depends on the risk control and inspection for later analysis. As the business process and information processing and reflect the integration process, the shortening of product life cycle, with historical information to control the production process seem even more delay and weak, so to accounting information system and the business cycle organically through the entire IT technology and together, to take advantage of timely business information processing mechanisms to improve early warning systems to guard against the risk of the business process. With auditing standards, the improvement and the specific accounting standards to improve the accuracy of forensic systems, troubleshooting a variety of measures shift from the traditional ex ante control of business risk. Business risk prevention is more important than troubleshooting a variety of measures. Because the future faced by the auditor independence is no longer just the accounting cycle. 

Five for the future of business accounting services industry is built on contemporary   based on the audit of internal control, the future business of the annual audit of financial statements continue to be the external audit division provides an important service, but as the business re-engineering of the future business processes and accounting process integration, the focus of the traditional audit is transferred - by the From the perspective of the audit object is a However, the network under the accounting business process reengineering of financial accounting information of the formation mechanism of the major changes, the authenticity and reliability of financial statements will be more dependent on its data generation process. Therefore, the audit will focus on the Certified Public Accountant in the practice of accounting data to trace the course of the generation process, to pay attention to accounting business process design is reasonable, the related internal control is sound, and to this analysis, identification and evaluation. Accounting information on whether they can guarantee the integrity, reliability, authenticity, timeliness, audit opinion. Foreseeable future, the audit will be can also provide services for enterprise management.   Addition, with the future large-scale on-demand model to achieve timely financial reports, financial reports generation is basically done automatically, the future of corporate reporting by the auditor to conduct regular audits turned to enterprise data warehouse the reliability of information and its processing to provide a guarantee.   Future management consulting services accounting firms will become one of the main business of. Currently, many accounting firms and consulting firms also provide financial and advisory services. In socio-economic patterns and industrial structure transformation, seeking e-commerce strategy, BPR, ERP implementation of much-needed business plan professional advice. American magazine years, the proportion will increase to 57%. In addition, the world's top five accounting firm --- PricewaterhouseCoopers1999 annual revenues had reached 71.7 million, of which a considerable portion comes from the management consulting business, and its consulting business at any time separate from the company own company. Future management consulting services include network management consulting business based management consulting and enterprise business management of the enterprise, while in strengthening the foundation to improve the network management level. Future consulting business: network design of financial processes, business process transformation, enterprise integrated performance evaluation system design. Certified Public Accountants to study how to make effective use of IT technology, accounting and management of data networks unified data network.   Although e-commerce, BPR, ERP and other management personnel of the term is currently pursuing a complementary. In many cases, companies implement ERP or BPR failure, largely because of the expense of enterprise infrastructure management improvement.