Management Accounting Systems

It is clear that organizations today expect much more than simple double-entry bookkeeping from their Accounting Information System (AIS): ERPs not only support all transaction-related activities, but also provide comprehensive tools that are useful to analyze data and make decisions. In fact, AISs support managers in all their tasks. Just as managers make different kinds of decisions depending on their management level and the typology of the decision, AISs also do not consist of a single large system or even of a single computer environment. However, the definition of an AIS, or what it should be, is highly dependant on the definition of accounting itself.