Problems in the Re-classification of the Balance Sheet as Part of an Integrated Information System
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 05
Abstract
The integrated information system is an IT and information structure that includes financial reporting and management control analysis. This system requires that each accounting item is linked to every other object. In the integrated information system, it is also necessary that each item has a unique meaning. Therefore, it is impossible to have several implications or several accounting items with special meanings. The reclassification of the balance sheet in an integrated information system requires the adoption of an extraordinarily complete and exhaustive scheme. All this is indispensable for implementing a balance sheet/budget analysis that can be useful to company management for the implementation of a decision-making process that maximises management and decision-making efficiency and effectiveness
Authors and Affiliations
Prof. Maria Silvia Avi
Keywords
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- EP ID EP695071
- DOI https://doi.org/10.47191/jefms/v4-i5-32
- Views 144
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