The article handles the matter of CIM (Computer-Integrated Manufacturing) which was popular in 1980s. Observing the current situation of CIM, the work place level of CIM is still progressing. Changes of both market and technology are making manufacturing operations more flexible and automonous. CIM will be a loosely connected system of autonomous operations, which will be less integrated and more decentralized.
Essentially, accounting is an information system. If it follows such understanding, the development of information systems necessarily become the impact of an accounting system. This paper looks out over the development process about two research areas of accounting (Financial Accounting and Management Accounting) from such a point of view.