A Study On Restructuring Of EAS Based On Business Process

Since the first commercial electronic computer was used to compute the salary in western enterprises in early 1950's, it became one of the most popular issues to restructure accounting systems with IT (Information Technology); A new discipline of accounting was brought into being with the combination of accounting and information system theories, namely, Accounting Information System (AIS). From view of the current reality, however, the enterprise accounting systems (EAS) have not undertaken any fundamental change: the only changes are mainly on the technology used to input, process and output information, but the content of output remains unimproved. The reason is that the current systems are based on financial accounting with the purpose of producing financial reports. Although quite a few new management accounting methods were developed with the organizational revolutions recently, but it is difficult to integrate the new systems into the enterprise formal accounting system based on financial accounting, which results in the difficult situation for their applications. The enterprise accounting system is not only a technical system. It provides information that supports the current organization structure and it is the reflection of formal and informal power structure inside the organization. The traditional accounting system based on financial accounting is suited to the hierarchical organization structure. Nowadays more and more enterprises, faced with fierce competition in the global market, began to undertake business process reengineering (BPR) toward the enterprise strategy, which often result in the flat organization structure based on business processes. Accounting, as the necessary information process and main performance measurement system of all enterprises, must be changed to satisfy the new information requirements and organization structure. ABC/ABM and Balanced ScoreCard (BSC) are management accounting systems suited to new situations. ABC/ABM or BSC, however, can not work on the accounting system that the traditional management accounting systems are based on. It is necessary to redesign the basic information system to acquire the effectiveness of new systems.This research, basing on systematic study on researches and practices of accounting systems restructuring over 50 years in the past, and information requirement analysis caused by BPR, combining with the conceptual model of...