Classification and Coding of Accounting Information.

Abstract This article focuses on a study which developed a method for systematic investigation of accounting information systems as a major area of human activity. Accounting has reached a stage where the rate of progress in research and development of information systems will depend in part upon the degree to which we can develop a framework for the classification and analysis of methods of recording, processing, reporting, and using data. It is not usual for all parts of a field to be developed at an even pace. In the case of accounting systems, for example, some methods, such as those for the design of original evidences, are highly developed. Accounting information is defined to include all of the quantitative and qualitative information concerning economic values that is processed and reported by accounting information systems in external financial statements and internal operating plans and reports.