情報技術の進歩と会計情報システムの新たな展開(<特集>会計・情報・組織)

抄録

Today the progress of information technology, especially the internet, is amazing. Many things which seemed impossible a few years ago have become possible in various fields and of course accounting is no exception. This paper discusses how contemporary accounting information systems may change in the near future, considering recent progress of information technology. First, an events approach which Sorter proposed in 1969 es considered from a theoretical point of view. Next, EDGAR system ehich was introduced by the SEC is surveyed from a practical point of view. Finally, my view of Accounting Information Systems in a highly information-oriented society is presented.