Defining Accounting Information Systems Boundaries

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. However, the definition of an AIS, or what it should be, is highly dependant on the definition of accounting itself. An initial objective of this paper is therefore to not only analyze the various kinds of accounting which are adopted in companies and any related computer-based subsystems, but also to determine if the contents of our accounting cours-es, particularly Management Accounting (MA) courses, are effectively aligned with the current needs of organizations. Secondly - this work will try to assess if the current definition and contents of MA are still valid or rather new perspectives suggest to broad its focus, to in-clude new and promising fields of interest