Understanding of Accounting Information Systems Based on Experts
Understanding deeply about SIA cannot only be done by knowing its basic definition. You need to understand other explanations as provided by experts in the field concerned. By doing so, practicing SIA becomes easier to do.
Understanding Accounting Information Systems from the first experts is according to Bodnar and Hopwood. Based on their presentation, the Accounting Information System is a collection of resources, ranging from people to special equipment to change financial information along with other data. The aim is to convert the data into information needed by its users.
Furthermore, there is an explanation from Nugroho Widjajanto who defines the Accounting Information System as a composition of various records, documents, equipment such as computers, labor, and communication tools. The composition of all the information is then designed to convert financial data into a data needed by the management or company.
Finally there is the presentation of the definition of Accounting Information Systems according to Jones and Rama. For them, SIA is a subsystem of Management Information Systems. The function of the SIA, according to them, is to provide accounting and financial information, including other information in routine accounting transaction activities.
Referring to the understanding of Accounting Information Systems based on the exposure of experts, it can be analyzed that SIA is a computer-based information system. The information system acts as a processor of financial data relating to transactions in the accounting cycle. That way, an accountant can present financial reporting forms to the company management with the help of SIA.