基于信息资源集成的会计信息系统(AIS)研究框架

Accounting Information Systems (AIS) Research Framework Based on Information Resource Integration

借鉴信息资源集成理论,提出会计信息系统(AIS)研究框架——该框架由信息技术、会计信息活动、会计信息、会计人员四个集成要素构成,并结合当前信息技术集成的发展——面向服务架构(SOA),重点阐述会计信息活动集成,以提升会计信息活动整体效能,达到会计价值链增值目的,进而拓展当前的AIS研究。

Referring information resource integration notions, this paper puts forwards accounting information systems （AIS） research framework, which is composed of information technology, accounting information activities, accounting information and accounting people. With the recent development of information technology integration-Service-Oriented Architecture （SOA）, it illustrates accounting information activities integration specially, which can improve the whole effectiveness of activities, achieve accounting value chain increment and extend the current AIS research.