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Short reflection of Accounting Information System (AIS) affecting the accountant’s job scope. 

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Short reflection of Accounting Information System (AIS) affecting the accountant’s job scope. 

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Accounting information system (AIS) is related with the information and communication technologies (ICT) to getting established for the product that continuous produce in scope of AIS. Basically AIS is based on how the system was created for accountant to record the transaction from the entity’s operation and daily activities purposed of getting a full record especially as a whole picture on certain past period. This is one of crucial part and important for the entity itself for achieving a good decision and also for other uses such as value a debtor, for investment, loan from other organization and so on. The effect on accountant job scope in perspective of developing AIS from time by time has pro and cons accordingly.

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Positive affect on accountant’s job scope. 

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Positive affect on accountant’s job scope. 

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First it can helps accountant received information on time at the end of closing period financial statement when it’s run by advance system. This automated systems was overcome the weaknesses in data processing  and upgrading human skills and developing accounting software to speed up accounting work in upgrading one firm. Also, affective on management decision making in controlling organization such as in purchases, software application, performance evaluation, internal and external control. While in long-term can help solve problem in area of final price, cost and cash flow through providing information to support and supervise companies in the dynamic and competitive environment and to help the integration of companies and the operational considerations in a profit way. Moreover its usefulness and ease of use by system that operate functions of data gathering, processing, categorizing and reporting financial events with the aims of providing relevant information for the purpose of storing information keeping inventories records and decision making and also provides financial report on a daily and weekly basis.

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Negative affect on accountant’s job scope. 

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Negative affect on accountant’s job scope. 

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n opposite effect of advance in AIS was relate especially in human power to run the job scope in recording, keeping, tracing and translating become less because the main aspect to use the product produce based on AIS only needed a person with the background of accounting knowledge and able to understand the implementation system. Sometimes the cost maybe will be high to startup the software which is when come to low demand and it will be high price because the product only needed for a big company to ensure the effectiveness on decision making with lots of information was needed to consider. Other than that accountant needs to adapt and learn about the system at first place to run smoothly for avoiding mistakes and any error when they are using a new system. This will give lag in term of time especially for senior generation who are no so familiar when come to use new software.