Enabled by Enterprise Resource Planning (ERP) systems, today's businesses are moving away from a functional approach, toward an integrated approach to managing transactions. This approach requires the accountant to understand the flow of transactions through the entire business process, from order-to-cash or purchase-to-pay. These business processes are reflective of a business strategy and are supported by Accounting Information Systems (AIS) that require the management of Information Technology (IT).
Department, Program, or Center
Neely, M. Pamela, "Accounting information systems: A Business process, second edition" (2008). Issues in Accounting Education, Vol. 23 (3), 495. Accessed from
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