Technology and Accounting

Abstract:
Technological management philosophy of using technology to enhance the effectiveness of all activities within the organization. Comprehensive view of technology management requires a special approach to technology and other management issues.
In this view technology as the main source and the influencing variables to be considered in all management duties. In other words, in this view, it is assumed that the technology for each management task as the input source for a strategic point of view operating procedures form taken into consideration. The main technological applications in the areas of management, finance and accounting, information systems, and finally marketing and distribution. Moreover, in order to meet the needs of accountants and why humans came into existence with the passage of time and the parallel development of economic activities and increase its complexity, objectives and accounting practices to meet the needs have been developed by one. Because individuals, corporations and governments make decisions about the appropriate distribution of resources requires reliable information that the data can be achieved with the help of accounting.
This paper examines the role of technology and accounting organization, brief definitions, elements, scope and focus of the accounting framework and the technology are discussed.
Results indicate that accounting as well as the infrastructure of any organization plays a major role in technological developments and it is named as a tool for technological development and further evaluation of the mass scale associated with the identified.
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:3 Issue: 10, 2014
Page:
151
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