The theory of accounting is invented in the ancient Egyptian period, but the real phenomena are regularly, even in rapidly, changing its form of use without remaining the change of the origin of the accounting theory. As we know that the use of accounting, we foundevery phases of our life. Owing to the usages of advanced information technologies, accounting become Electronic accounting for maintaining the account of overseeing development of mammoth industries, organizations and much other profit and non-profit organizations, accounting becomes more complex to execute the operation of accounting activities. Between migrations of the manual accounting to the digital platform of the accounting there originated different terms: Accounting Information Systems (A/SJ, Computerized Accounting then E-accounting. E accounting or Digital accounting is a blending concept of accounting, Information, Computer-based accounting, Information Technologies, accounting software, and electronic media platform etc. The use of the computer in accounting is not contained long history as the accounting theory do.The advanced uses of Information technology in accounting, ascertain the more accurate information to the user of the accounting for a possible short time. The present study attempted to highlight the transformation of the use of accounting platform from the ancient period to the electronic world by showing its versatile importance with the challenges for the real world.
Keywords: Accounting, Accounting Information Systems, E-accounting, Information Technology.
31-Aug-2024
