Information Systems.
探讨了会计与信息系统之间的区别与联系，指出会计在计算机出现前是组织的正式财务信息系统，而信息系统则管理信息处理技术，并强调会计师需理解数据库和用户软件以提升工作效率。
Abstract This column describes some of the differences and affinities that characterize the relationship of accounting and information systems. The world was simpler for accountants before there were computers. Until the advent of computers, accounting provided the formal financial information systems for organizations. A new function, data processing or information systems, arose to manage the technology of information processing. Information systems as a business function can be termed data processing, management information systems, information systems, etc. The information systems applications range from large corporate transaction and reporting systems to individual support systems and end-user computing. To retrieve the data needed for accounting assignments, accountants need to have a reasonable understanding of database systems, database integrity controls, and database retrieval capabilities. This direct access to processing power and data requires some skill in user-oriented software such as spreadsheet packages, retrieval software, and report generators. Accountants are knowledge workers. One source of productivity improvement is through computer hardware and software to support knowledge work by professionals such as accountants.