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- Title
AUTOMATION IN ACCOUNTING SYSTEMS.
- Authors
Carlson, Artrur E.
- Abstract
The author discusses accounting system automation in this article. He defines electronic data processing in electronic computers and draws a distinction between special-purpose and general-purpose electronic computer equipment. He illustrates the point that the degree of complexity of accounting or reporting problem and its simplification possibilities influence the decision to install an electronic computer or not. He examines the advantages of the application and use of a computer with relation to clerical labor savings and the limiting factors in the use of computers to handle new work as compared to the ability of a man to review a given problem analytically and chief clerical problems in production control. The potential applications of a computer in the areas of projecting labor requirements and the production of more comprehensive and timely markets forecasts and sales analyses have been detailed. The author also brings into consideration the problems that confront the management of a business which has installed electronic data-processing equipment.
- Subjects
ACCOUNTING; COMPUTERS; AUTOMATION; ELECTRONIC data processing; PROCESS control systems; ANALYTICAL review auditing; LABOR supply; EXECUTIVES; EQUIPMENT &; supplies
- Publication
Accounting Review, 1957, Vol 32, Issue 2, p224
- ISSN
0001-4826
- Publication type
Article