Earticle

초록

영어

AIS(accounting information system) is generally defined as the study on information system environment, information system development and operation process, information system user and use process, information system itself, and their interactions, which are related to accountants, accounting problems, and accounting information. The purpose of this study is to review, classify, and summarize the academic research and accounting practice in AIS. The research in AIS can be classified into several categories by the frequency and importance of research: design and operation of AIS, design of accounting database, EDP auditing, decision support system, application of artificial intelligence and expert systems to accounting, information technology, and the conceptual research in AIS. Based on the review of MIS and AIS research in Korean and U. S., the direction of AIS research was also discussed in two ways: academic research and accounting practice. The results showed that (1) the Korean AIS research focused on AIS development and operation, ES/AI, and EDP auditing and internal control, (2) and, the major information system/accounting domain were managerial accounting, auditing and financial accounting.

목차

I. 서론 및 정의
 II. AIS 관련 연구의 개관
  1. AIS 관련 학술지의 개관
  2. AIS 관련 연구의 개관
 III. AIS의 학문적 동향 I : MIS 분류체계에 따른 분류
  1. 정보시스템 선행연구
  2. AIS의 학문적 동향 : MIS 분류체계
 IV. AIS의 학문적 동향 II : AIS 분류체계에 따른 분류
  1. AIS 선행연구
  2. AIS의 학문적 동향 : AIS 분류체계
 V. AIS의 실무적 동향
  1. MIS의 실무동향
  2. AIS으| 실무동향
 VI. 요약 및 결론
 참고문헌
 Abstract

저자

• 盧賢燮 [ 노현섭 | 경남정보대학 세무회계정보과 조교수 ]
• 金泰洙 [ 김태수 | 부산외국어대학교 회계학과 강사 ]

참고문헌