accountants, roles of: banking 137; bookkeeping (and administrating) 135–6; business partner 139–40; changes in 140–2; consulting 139–40; controlling 137–9; overview of 135–7
accounting, professional guidance in 180–1, 181
accounting information systems (AIS): accounting 4–5; AIS 2.0 19–20; commercial environment 3; commercial revolution 15; composition 7; control-based decisions 3; critical analysis 8–9; decision-making 7; definition of accounting 4, 13–14; discipline of accounting 13; double-entry bookkeeping 3; economic history 20–1; elements 7; ERP systems 8–9; financial and management 3; financial and non-financial data 7; in the Information Age 16–17; information systems 5–7; integration phase 18–19; internal ...
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