The rapid development of IT has also resulted in significant changes to accounting. The main reason is the use of IT in accounting efficiency, saving time and cost. Other reasons include increased effectiveness, achieving the results / output of financial statements correctly, support the decision-making activities of businesses and organizations. Accounting development based on technological advances occur in three rounds, the era of farming, industrial era, and the information age. The role of IT to the development of accounting in each round is different. The more advanced IT, more and more influence in the accounting field. IT progress affects the development of accounting information systems in terms of data processing, internal control, and increase the amount and quality of information in financial reporting. Computer-based development in generating financial statements also affect the audit process. Finally, IT advancements provide new opportunities for the accounting profession. The new opportunities that may be achieved of which are computer-based information systems consultant, CISA, and web trust audit. If you want to know the development and IT news visit Pointclearsolutions.
The role of information technology in helping the process of accounting in the company / organization has long been underway. The main reason is the use of IT in accounting efficiency, saving time and cost. Other reasons include increased effectiveness, achieving the results / output of financial statements properly. Another reason is that coupled with the protection of corporate assets.
If we use the illustration of the pyramid organization, accounting tasks will be at the lowest level, namely the operational and transaction level. This level has a characteristic that is technical, repetitive, procedural standards and can also make bored. For example, accounting handles the purchase, sale, delivery of goods, payment transactions, receipts from the sale, preparation of reports. This characteristic is the main reason why information technology is closely related to accounting. In fact, the story of this relationship has been going on far-distant day when computers were still big and wasteful of energy (mainframe).
The rapid advancement of IT is very influential on the development and application of accounting. The emergence of the term enterprise systems, e-business, business intelligence, conforming to assurance and compliance standards, IT governance, business continuity management, privacy management, business process improvement, mobile and remote computing, XBRL, and knowledge management indicates that the accounting world will be more complex, not just dwell on the journal and the preparation of the financial statements alone. It makes the world more interesting accounting. The role of accountants can cover three areas: the designer, the user and the examiner (auditor). In all three of these roles, IT will be very instrumental in the success of the work of accountants.