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The Impact of IT Environment on Accounting Mode

Zhang Guang

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Abstract

This article analyses the accounting mode from three aspects: the participants of accounting work,the procedure of accounting management activity and the matter of accounting rule.This article brings out the tridimensional structure of accounting mode,and discusses not only the impact of IT environment on the relation among the elements of accounting mode,but also the impact of IT environment on the emphasis and approach of each element of accounting mode.

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What this paper is about

This article analyses the accounting mode from three aspects: the participants of accounting work,the procedure of accounting management activity and the matter of accounting rule.This article brings out the tridimensional structure of accounting mode,and discusses not only the impact of IT environment on the relation among the elements of accounting mode,but also the impact of IT environment on the emphasis and approach of each element of accounting mode.

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Available abstract

This article analyses the accounting mode from three aspects: the participants of accounting work,the procedure of accounting management activity and the matter of accounting rule.This article brings out the tridimensional structure of accounting mode,and discusses not only the impact of IT environment on the relation among the elements of accounting mode,but also the impact of IT environment on the emphasis and approach of each element of accounting mode.

Key concepts: Accounting, Mode (computer interface), Management accounting, Relation (database), Cost accounting, Business, Computer science, Data mining

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