会计电算化外文文献.docx

会计电算化外文文献.docx

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会计电算化外文文献

ASSESSINGTHEPERFORMANCEOFACOMPUTERIZEDACCOUNTINGSYSTEM

作者:

Danciu,Radu

Abstract:

Thestudyaimstopresentthecriteriaforassessingtheperformanceofacomputerizedaccountingsystemstartingwithcompleteness,ergonomics,informationintegration,flexibility,adaptability,accessibility,adaptability,accessibility,adaptability,safetyandsecurityintheoperations.Thestudy'sconclusionsformulateasetofminimumrequirementsforthecreation,implementationanduseofacomputerizedaccountingsystem.

Keywords:

computerizedaccountingsystem,ergonomics,informationintegration,flexibility,adaptability,accessibility,operationalsafety

1.Introduction

Thedeliveranceofanindependentopinion,byagroupofspecialists,referringtotheinformationalsystemusedfororganizingandconductingtheaccountingisoneofthemodernbusinessmanagementgoals.Amongtheobjectivesthatmustbeconsideredintheprocessofassessingthefinancialandaccountingsystemwecanmention:

*checkingtheoperatingsystem'scorrectness,completeness,flexibility,adaptability,costofmaintenance,ergonomicsandoperationalsafety

*expressinganopiniononthecomputerizedaccountingsystem'susagefacilitiesandefficiency（computingandsoftware）,aswellasonthebusiness'splaceintheinformationaleconomicenvironments,beforeandafteritspurchase/creation.

*formulatingsomeproposalsregardingtheachievementoftheobjectives,theinformaticssystem'sdevelopmentandtheeliminationofthedeficienciesconsignedintheassessmentreports.

Inordertobeabletoquantitativelyandqualitativelyassesthecomputerizedaccountingsystemonemustansweratleastthefollowingquestions:

Whatisthesystem'sdegreeofflexibility?

Isthesystemergonomicandaccessible?

Isthesystemadaptable?

Isthesystemcomplete?

Doesitcovertheinformationmanagementneedsoftheenterprise?

Whatkindofoperationalsafetydoesthesystemoffer?

Dotheprogramminglanguageandthedatabasessatisfytherequirementsofanenterprise'sdynamicmodellingsystem?

Whatarethemutationsproducedbysuchasysteminthefinancialandaccountingmanagement?

Aftertheacquisitionorcreationofacomputerizedaccountingsystemanditsimplementation,thesystemmustundergoanaudittodeterminetheweaknessesinthesystem'susage.

Theauditingoftheinformationsystemsisaverycomplexoperationanditinvolvestheauditorexpressinghisopiniononrealtimedataprocessing,databasemanagement,systemintegration,theworkwithcomputernetworks,etc.Theclaimsforanauditofthecomputerizedaccountingsystemareveryhigh,whichinvolvestheimplicationofsomespecialistsinaccountingandinthefieldofapplicationsdesignandimplementation.Computerizedsystemsauditshouldincludethegeneralexaminationofthecomputerizedaccountingsystemandtheanalyticalexaminationofeachapplicationindividually.

Amongtheobjectivesofthecomputerizedaccountingsystem'sgeneralexaminationwemayinclude:

*assessingthecompletenessoftheinformationsystem,thereforethecoveragedegreeoftheaccountingneedsfororganizationandmanagement

*assessingtheintegrationdegreeofthesystem'sapplications,ofthewaytheycommunicate

*assessingtheflexibilityandadaptability

*assessingtheaccessibility,reliabilityandsecurity

*assessingthewaytheminimumconditionstobemetbythecomputerizedsystemsarebeingrespected

*assessingthedelimitationprocedurefortheattributionsandresponsibilitiesofthepeopleinvolvedinthecomputerizedsystemsmanagement

*assessingthewaythecomputerizedsystemcomplieswiththeaccountingprinciplesandmethods

*assessingthesystem'sergonomics.

Amongtheobjectivesofthecomputerizedaccountingsystem'sanalyticalexaminationwemayinclude:

*assessingeachapplication'sarchitecture

*assessingtheintegrityandtheintegralityofthesystem'smainfunctionsandoftheirusagepossibility

*assessingtheeffectsofusingtheapplicationfunctionsandofeveryfunction'susagedegree

*detectingfunctionoverlapsintheaccounting'simplementation

*establishingandevaluatingtheapplication'sadditionalfunctions

*assessingtheautomationdegreeofaccountingprojects

*assessingthedegreeofdetailintheinformationdescription,namelytheadequacyorinadequacyoftheinformationalattributesnecessarytoidentifythetransactions,eventsandobjects

*assessingthemenusofdatacollectionandvalidation

*assessingthefairnessofthedataprocessingandsystematizationprocedures

*assessingthemannerofcreating,consultingandprintingtheaccountingreportsaswellastheirinformationalcontent

*assessingthemannerofdatabasepresentationandconsultation

*assessingthelevelofmaintenanceandsystemadministrationfunctionsaccomplishment

Tofacilitatethediscoveryofananswerforthequestionsformulatedaboveandtodetailtheobjectivesofthecomputerizedaccountingsystem'sgeneralandanalyticalexamination,thesystem'smaincharacteristicswillbedescribed:

flexibility,adaptability,ergonomics,accessibility,reliability,integrationandoperationalsafety.

2.Qualitativecharacteristicsofthecomputerizedaccountingsystem

2.1.Flexibilityandadaptability

Theflexibilityofthecomputerizedapplicationsrefersbothtothemultitudeofoptionsavailabletocreateafunction,aswellastothepossibilityofgoingbehindsomecommandsorapplicationfunctionswithoutalteringthecollected,processedandarchiveddatabases.Alltheapplication'sfunctionsmustbecharacterizedbyflexibility,namely:

User-definedsortkeysshouldprovidetheopportunitytochooseattributesorderinginformationbyseekingdatafromadatabaseoratable.

*Thedatacollectingfunctionshouldprovideatleastthefollowingfacilities:

*accessingauxiliarydatabasesinordertochoosedatawhencollectingitthroughacontrolkey/acommandbutton.Forexample,whencollectinganaccount,theuser,bypressingakey/buttoncontrolshouldbeabletoaccessthechartofaccountsinordertoselectthedesiredaccount

*allowingtheuser,whenusingthekey/commandbutton,toaddnewitemstoauxiliarydatabasesormodifyexistingoneswhenthedataheissearchingforisnotthere

*displayingtheprocessedandstoreddata,usefulinthecollectionprocess,suchas:

displayingthequantityavailableonstockandthestock'soutputunitpriceorshowingtheinvoicestobepaidtosuppliersatthemomentwhenthepaymentdataisbeingcollected,etc.

*thedatacollectionfunctionshouldallowdeletionormodificationofnotvalidateddata

*ensurethepossibilityofoperatingorde-operatingdataatadocument'slevel

*multi-criteriasearchandselectionofdatainordertochoosethedatabymultipleinformationalattributescombinedwithmathematicaloperators:

equal"="lower"<",higher">",lowerandequal"<=",higherandequal">=",including"$"different"#".

*themultipleclassificationofdatabyoneormoreinformationalattributes,forexample:

inthecaseofstockentriessortingcanbedonebyinputdocumenttype,documentnumberanddate,etc.Therearetwotypesoforderingkeysforflexibleapplications:

-orderingkeysdefinedbysoftware

-userdefinedorderingkeys.

Theuserdefinedorderingkeysmustprovidehimwiththeopportunitytochoosetheinformationalattributesbasedonwhichhewantstheorderingofdatafromadatabaseoratabletobemade.

*thegenerating,consultingandlistingfunctionforthefinancialandaccountingstatementsmustofferatleastthefollowingfacilities:

*obtainingaccountingreportsforanyperiodoftimebyindicatingthestartingandclosingdatesforinformationtobeincludedinthereport

*obtainingaccountingreportsbothinforeigncurrenciesandinleiwhenindicatingadifferentcurrencythanthedomesticone

*gettingfullreportsoronlyforalistofindicatedentities/objects,suchas:

accounts,distributors,partners,stockitems,etc.

*displayinginscreenmodeallthefinancialandaccountingstatementsmadebeforelisting

*listingofthereportswiththefollowingoptionstypeofprinter（localorÎnnetwork/printername）

-typeofprinting（normalorreversed）

-firstpage

-finalpage

-document'smargins,etc.

*theprocessingorauxiliarydatabaseconsultationfunctionmustatleastprovidethefollowingfacilities:

*prohibitingadditions,changesanddeletionfromprocessedandarchived

*multi-criteriasearchandselectionofdata

*enablingthelistingofselecteddata

*theapplication'sparameterizationandmanagementfunctionshouldprovideatleastthefollowingfacilities:

*saving/restoringdataandsoftwarefrommultipledrives.Thus,beforeperformingtheseoperations,thechoiceofthemagneticdiskdriveto/fromwhichthebackup/restoreofdataorsoftwarewillbeperformedmustbeleftuptotheuser

*facilitatingtheaccesstodatabelongingtoanyprocessingperiodbysimplypointingitout

*thepossibilitytoupdatethereadymadeapplicationswithoutinterventionfromtheproducer,basedonthenewsoftwarepackageprovided,byusingthesoftwareupdateoption.

Thelackofoptionslistedaboveleadstothecreationofasystemwhichisrigidandcumbersomeinuse.Theexistenceoffunctions/optionsisnottheonlyoneimportant,butalsotheprogrammer'sandanalyst'stenacityinputtingthemintotherightplace,thecontrolkeys/controlbuttonshavingtobeeasytoremember,andtobethesameforthesamefunction/optioninallapplications.

Infact,achievingahighflexibilityofanintegratedcomputerizedsystemistheresultofcombi