earticle

영어

AIS(accounting information system) is generally defined as the study on information system environment, information system development and operation process, information system user and use process, information system itself, and their interactions, which are related to accountants, accounting problems, and accounting information. The purpose of this study is to review, classify, and summarize the academic research and accounting practice in AIS. The research in AIS can be classified into several categories by the frequency and importance of research: design and operation of AIS, design of accounting database, EDP auditing, decision support system, application of artificial intelligence and expert systems to accounting, information technology, and the conceptual research in AIS. Based on the review of MIS and AIS research in Korean and U. S., the direction of AIS research was also discussed in two ways: academic research and accounting practice. The results showed that (1) the Korean AIS research focused on AIS development and operation, ES/AI, and EDP auditing and internal control, (2) and, the major information system/accounting domain were managerial accounting, auditing and financial accounting.