Difference between concepts "automated", "computer" and "information" accounting systems: transformation of elements of the method

Oksana Vasylivna Adamyk


Theessence of concepts "automated", "computer" and "information" system is considered in the article. The appropriateness of their usage for accounting is clarified. The way of transformation of components of accounting system and its elements of method in computer environment is determined. The conclusions as for the equal usage of the terms "information system" and "computer system" are considered to be incorrect. Information systems can also use a non-automated information processing technology such as accounting system. The latter, even outside the computer environment, is an information system because the information of certain format is the subject and product of its activity; it is characterized by clearly directed information flows. Among the components of non-automated accounting system we distinguish the following ones: information, elements of accounting method and specialist. In the process of automationthe list ofthe componentsis filled up withsuchcomponentsashardware, software, specificinformationprocessingalgorithms. Moreover, the introduction of information technologies requires high demands to specialists who should have not only the accounting, but also computer knowledge and skills. Not all the elements of accounting methods can be automated. Most of them can be formalized. Among such elements we can single out accounts, double entry, balance, reporting, and calculation. However, assessment and inventory are unsuitable for automation.  Documentation can be partly automated. In order to mark the automated accounting system, which uses computers for  automated data processing, different definitions can be applied, as for example, "Accounting Information Systems", "Automated Accounting System", and "Computer Accounting System". We have investigated that it is inappropriate to use in one phrase the words "information" and "accounting system" because it can lead to tautology. The identity of the definitions "information system" and "computer system" is considered to be incorrect. The results of the research gave us a possibility to make a definition of the computer accounting system, which hepls to eliminate the above mentioned disadvantages.


information technology; automation; information systems; computer accounting system; elements of accounting method

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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