The Sense Of The Accounting Information System Research

How to transform ideas and concepts into products and services is a major challenge faced by modern enterprises.In response to complex and uncertain competitive environment,they need more flexible and agile information systems to support environment changes of management.As one of the core components of an Enterprise Management Information System(EMIS),Accounting Information System(AIS) is facing dual pressure from environment changes of business management and development of accounting field, and a function-oriented AIS is clearly unable to adapt to the requirements of modern business management.As a new kind of method for building information system,process-aware method quickly becomes a hot research field of EMIS,by virtue of its process management,intelligent optimization,flexible configuration,resource synergy,etc.Introducing the process-aware method is one of the ways of building future AIS.The research of PA AIS is interdisciplinary,involving Information System, Software Engineering, Management Engineering, Accounting,Management, Behavior Science,etc..Taking General System Theory,Information Theory and Cybernetics as theoretical basis,we comprehensively summary and analyze research results and development trends of Information System Modeling,Business Process Management(BPM),AIS,and other related fields,adequately demonstrating the necessity and feasibility of introducing process-aware method into the building of AIS.In our view of point,PAAIS is a process-oriented information system with capabilities of process execution,process management,process control and process optimization.Based on mainstream infrastructure of information technology,in line with enterprises’ developing trend with BPM as its core,PAAIS can fully reflect the specific knowledge of accounting field,supporting flexibility of accounting business process,embedding of internal control process in AIS,and accounting business synergy among an enterprise and its stakeholders.Taking the construction of PAAIS as the main line,based on summarizing the concepts,methods and applications of process-aware,we analyze and compare the advantages and disadvantages of typical construction methods of AIS,bringing forward a new train of thought for building AIS by fusing the process-aware method and REA model. The study around the overall structure of PAAIS,. core process model design and Process optimize. First,using the idea of BPM,we analyze the overall framework of accounting business process,knowing exactly the function requirements of PA AIS,providing its hierarchy of application and describing its operational mechanism;Second,we mainly analyze and diagnose the core business process of PAAIS,including the accounting reporting,internal control and accounting business synergy,from four dimensions of time,quality,cost and flexibility,abstracting corresponding models of accounting business processes based on process-aware,and analyzing the strategies of their realization;Third,we make a deep research on how to optimize the processes of PAAIS,putting forward its iterative model,descriping methods and phases of building an intelligentized PAAIS With the help of a algorithm of process mining,laying a foundation for the construction of AIS with capabilities of self-adapting and self-learning.In our view,the core of introducing process-aware method into the construction of AIS is to realize the reconstruction of AIS,by using the idea of BPM,the techniques of Workflow Management(WfM),and advanced IT infrastructure,to make it adapt to the latest development of business management environment and accounting.PAAIS will be one of the mainstream AISs in the future.The chapters of this dissertation are also arranged following the main line of the construction of AIS.Except for the introduction (Chapter1),theoretical basis and literature review(Chapter2),Chapter3focuses on the concepts,methods and application of process-aware,analyzing the effects of process-aware method on the building of AIS;Chapter4emphasizes the concepts,principles and basic operational framework of PAAIS;Tightly centering on the core business processes of PAAIS,Chapter5carries out the analysis,diagnosis and logic modeling of accounting reporting process,internal control process and accounting business synergy process respectively;Chapter6lays stress on optimization strategies of PAAIS and the corresponding techniques;Chapter7summarizes the whole dissertation and looks forward to the future research trends of PAAIS.The innovations of this dissertation are as follows:First,we bring forward a new train of thought for building AIS by fusing the process-aware method and REA model;Second,we put forward logic models of accounting reporting process,internal control process and accounting business synergy process based on process-aware,laying a foundation for the construction of PAAIS and realizing its expansion in the application field;Third,we introduce the process mining technology into PAAIS to achieve an improvement and extension in its capabilities of self-learning and self-adapting.