An intergrated and multi-dimensional approach to accounting information system

Abstract

    Understanding the essence of the accounting information systems (AIS) is crucial in order to develop an effective AIS. This article reviews the domestic and international previous studies on AIS using six different approaches. The article identifies the shortcoming in AIS approaches based on only one aspect or some elements of AIS. Building on the findings from the previous research, the article suggests a new intewated and multi-dimensional of AIS to give a brief and visual description of the linkages and consistency among the elements of AIS.