It is almost universally accepted that a primary purpose of an accounting information system is to accumulate and communicate a firm's economic data for the use by those making decisions regarding the firm. Over the past several years, due to the proliferation of computers, there has been an explosion of information available to these decision-makers. During this period of time there has also been a shift in organizational culture toward increased employee involvernent in decisions. This indicates that there is an increase in non-financial people involved in the organization's decision-making process. Many organizations are moving rapidly toward a condition where more complex information is being interpreted and acted upon by decision-makers without extensive financial experience.
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