Accounting is one of the earliest commercial applications of electronic computers. This is because accounting, as a "procedure for confirming, measuring and transmitting economic information so that information users can make informed judgments and decisions" (aaa, 1966), is essentially an information processing process, and the new development of information technology will naturally lead to changes in accounting operation methods. Computerized accounting or computerized accounting refers to the general term for applying electronic computers to accounting.

Computerized accounting or computerized accounting is not only a change of calculation tools. Due to the powerful computing power, mass storage and random access of electronic computers, accounting computerization has caused a series of changes in accounting operation mode and operating environment. For example;

1. The timeliness and accuracy of accounting information have been greatly improved.

We know that in many aspects of financial accounting treatment, generally accepted accounting principles and accounting standards allow us to choose one of several treatment methods. On the one hand, the choice of methods emphasizes the quality requirements of accounting information, on the other hand, it cannot violate the principle of cost-effectiveness. If the improvement of accounting information quality brought by a certain method is not enough to cover the cost, then this method will be abandoned. Therefore, the selection of some accounting methods under manual accounting is mainly due to the limitation of manpower and manual operation and the constraint of cost-effectiveness principle. This is especially true in management accounting. Many mathematical methods are not adopted in practice because of their complex algorithms and large amount of calculation. After the computer is used in accounting processing, on the one hand, it greatly improves the speed of data processing; On the other hand, because the computer will not make mistakes in manual calculation, sorting and copying, as long as the input data is correct, the computer can run programs for complex calculations that are difficult to carry out under manual conditions and get accurate results instantly, thus improving the accuracy and timeliness of information. All these have changed the cost-benefit comparison of accounting information, making the choice of methods no longer limited by technology and greatly expanding the choice.

2. Simplification of accounting procedures and changes in information provision methods.

Because of the powerful computing power of the computer, as long as the data is stored in the computer, the computer can process the data quickly at any time. Therefore, after computerized accounting, only the most basic voucher data can be saved, without any intermediate results, such as account summary or summary accounting vouchers, and even subsidiary ledger, journal and general ledger can be saved. If necessary, you can run the program at any time, starting with accounting vouchers and performing registration and delivery procedures until a general ledger is generated, and displaying any intermediate results. In other words, account books can be generated dynamically; As long as the data generation method of the report is fixed, it can even generate the report dynamically and automatically. Therefore, the computerized accounting system does not need books, and manual reconciliation is naturally unnecessary. Users of accounting information don't have to wait until the end of the period to get the information they need, but can make inquiries at any time within the prescribed scope of authority.

3. Changes in internal management and control measures

Under manual conditions, the smooth progress of accounting work is mainly ensured by accounting personnel's working methods (such as making vouchers, bookkeeping and error correction), accounting data transmission procedures, accounting personnel's division of labor and other measures. After computerized accounting, the software has completed most of the data processing work, so the data security of the software itself is very important. For example, in order to prevent the data from being illegally modified, it is necessary to set and check the permissions in the software, and no one may modify the data beyond his authority or abuse his own permissions. In addition, it is also necessary to formulate the management system of the computer room and the operating rules of the machine to ensure that the working conditions of the computer room such as temperature, humidity and power supply are appropriate, so that the machine is in a normal state. Once a fault occurs, it should be eliminated as soon as possible to prevent man-made damage and data loss of the machine, equipment and software. Because computer fraud is very harmful and difficult to be found, it is necessary to strengthen the establishment and implementation of internal control system under computer conditions.

In recent years, the emergence and development of concepts such as automated production system, information enterprise management and e-commerce show that information technology has penetrated into all aspects of enterprise supply, production, sales and management. In this environment, accounting system becomes a subsystem of computerized enterprise management information system. Advanced computer network technology can not only connect all functional departments in the enterprise, but also enjoy information; It can also connect the computer systems of suppliers, customers, industrial and commercial taxation and competent departments outside the enterprise. In this case, the occurrence point of transaction data, the information processing center and the use point of information are connected through communication lines, and the collection of accounting data and the submission of accounting information can be automated. In a word, the bookkeeping, accounting, reimbursement and other work done by accountants under manual conditions in the past can be completed by computer programs after computerization, and the efficiency of accounting work is greatly improved. There is no doubt that the working environment and nature of accountants have undergone qualitative changes. In some enterprises that have successfully implemented computerized accounting, the number of accountants has been reduced to one third or even less. Accounting computerization makes the accounting profession face unprecedented challenges. Therefore, studying how accountants adapt to this new information technology environment is not only related to the development opportunities and employment prospects of accounting practitioners, but also will promote the real implementation and benefit play of accounting computerization.

Second, non-technical factors affecting the development of computerized accounting in China

The research and practice of "accounting computerization" in China in the past 20 years has initiated the trend of combining computers with accounting, and made great achievements in the production of accounting software. From the administrative promotion in 1980s to the development of commercial accounting software in 1990s, the function of accounting software gradually developed from the initial wage accounting to the accounting system and report system, and soon developed into an integrated accounting software with full functions of cost, materials, sales accounting and management. At present, there are nearly 200 kinds of commercial accounting software. From the corresponding hardware support, from a single computer to a computer network, input and output devices have also developed from keyboards, screens and printers to using multimedia. However, we should see that the application level of accounting software by users-enterprises lags far behind the development of accounting software itself. Many accounting softwares are fully functional, but few functions can be completed when enterprises actually use them; Some enterprise accountants are at a loss when faced with sudden problems in the operation of accounting software, and simply abandon it; There are also many accountants who are skeptical about computers and still insist on manual bookkeeping. Therefore, although many enterprises have purchased computers and accounting software at present, and accounting personnel have received operational training, few enterprises have actually implemented computerized accounting.

According to the author's investigation, the above situation is usually not caused by technical problems, but by people's conceptual factors. Computerized accounting is a revolution, and there is no doubt that accountants and accounting institutions will be greatly impacted in this revolution. According to the research of organizational behavior, generally speaking, both individuals and organizations will try their best to avoid uncertainty. Change will increase uncertainty, because the known has become unknown. Adapting to the unknown requires a re-learning process-developing and testing new behaviors, new attitudes, new interpersonal relationships and working procedures. Computerized accounting puts accountants in such a situation. Facing the challenge, accountants should give up the skills that may have been practiced for many years and learn new knowledge and skills again, otherwise they will be eliminated. However, due to the influence of the old system, the quality of accountants in China is generally low, and it is difficult to absorb new knowledge. Therefore, the resistance of accountants to computerized accounting cannot be ignored. Different from programmed machines, people have initiative, creativity and resistance. In the19th century, the production of large machines crowded out workers, who rose up to destroy the machines. When computers threaten the position of accountants, is it impossible to cause resistance? If accountants object to computerized accounting, many measures can be taken. If you don't cooperate with the information demand survey; It is not difficult to destroy the computerized accounting system after it is established. A wrong operation may make the system into a state of chaos or even paralysis. These non-technical factors are often the important reasons for the failure of enterprise accounting computerization.

In a word, computerized accounting is not only a technical problem, but also involves the changes in the working methods of accountants and the management forms of accounting institutions. Therefore, the computerized accounting needs the attention and participation of the main leaders of enterprises and the active cooperation of accounting personnel; Before purchasing software and hardware, software developers should cooperate with enterprise leaders to conduct feasibility study, and make accounting computerization goals and action plans (including personnel training plans) on the basis of fully understanding various factors such as technology, economy, environment and personnel psychology. In addition, the research on the relationship between computers and people and human behavior factors in the theory of accounting computerization in China is still blank, which makes many potential reasons for the failure of accounting computerization not recognized. The above research involves ergonomics, behavior and management. This is undoubtedly a new topic for accounting computerization researchers.

Thirdly, how do accountants adapt to the computerized environment?

As mentioned above, computerized accounting is not only a technical problem. In practical work, many enterprises are equipped with computer professionals and software companies also provide perfect after-sales service, so there are few accountants to solve technical problems. For accountants, it is more important to correctly understand some fundamental problems, change ideas in time, turn passivity into initiative in accounting computerization, undertake the analysis, design and management of accounting computerization system, and make full use of new information technology to improve work efficiency without being eliminated.

(A) a correct understanding of accounting information systems and accounting computerization objectives

Accounting information system is a subsystem of enterprise management information system (m is). Management information system serves enterprise management decision-making and obeys enterprise goals. In the whole enterprise, almost everyone participates in the generation of accounting data, and almost every manager participates in the use of accounting information, so accounting information system is the largest and most critical subsystem, and it has actually become the core of m is in some enterprises. Therefore, the perfection of accounting information system not only affects the efficiency of enterprise accounting work, but also affects the management efficiency of the whole enterprise, and ultimately affects the realization of enterprise goals.

In the current practice of computerized accounting, on the one hand, some software developers pay more attention to data than information because of their lack of correct understanding of accounting information system, or confuse two different concepts. When they develop accounting software, they often ignore the analysis of information requirements, and their understanding of accounting is limited to some documents and statements and the types, formats and scope of data in them. It is naturally difficult to grasp the essence of accounting information system comprehensively and accurately only by grasping the superficial characteristics of data and ignoring the internal meaning and function of information. On the other hand, some enterprises, as users of accounting software, think that computerized accounting only replaces abacus with computers, and its purpose is only to reduce the workload of accountants. Therefore, in these enterprises, the work of computerized accounting has not been paid attention to by senior leaders. It is emphasized that the goal of accounting information system is to serve the overall goal of enterprises, and accounting computerization should be based on the understanding of how information serves decision-making. The research on information demand should not be limited to simple business process and data process investigation, but should be based on the overall goal of the enterprise, analyze all aspects of information demand, and understand the decision-making information needed by all management levels. Only the accounting software developed on this basis can improve the service level of accounting information and truly bring into play the benefits of accounting computerization.

(B) a correct understanding of the role of accounting personnel in the computerized accounting system

Modern information system is a system composed of people and computers, both of which have their own advantages. Although the computer has the ability of fast processing speed, large storage capacity and complicated calculation and judgment, the system can't work normally without the correct design and use of people. People's experience, intuitive processing ability and improvisation ability in information collection, processing and identification are irreplaceable by computers, so people and computers should cooperate with each other and give full play to their respective strengths. Computerized accounting makes the accounting system a man-machine system. Although most data processing work is done by computers, the maintenance, management and utilization of the system cannot be separated from people. For example, in order to ensure the quality of accounting information, accounting has a set of strict internal control system, which mainly depends on the mechanism of mutual restraint between accounting personnel under artificial conditions. After computerized accounting, although some routine control measures can be implemented by computer programming, it is still inseparable from people (mainly accountants) to deal with anomalies. People are the main factor of the system. No matter how advanced the accounting software is, it can't run successfully without the management and maintenance of accounting personnel. Due to the lack of consideration of human factors in the development of accounting software, the loophole of many accounting software is that the software can not communicate with people when there are abnormal problems. It is completely wrong to think that after computerized accounting, the work of accountants is only to open, close, input and report. Accountants can correctly understand their role and position after computerized accounting, give full play to their intelligence and improve their initiative in finding and solving problems. This also puts forward higher requirements for the content of accounting computerization training. At present, the training courses mainly include technical and operational knowledge, and the handling of abnormal problems and the management and maintenance of accounting system need to be strengthened.

(C) a correct understanding of the impact of computerized accounting on the whole enterprise

Both software developers and enterprise users have a wrong view that whether to implement computerized accounting is only a matter for accounting departments. Therefore, in most enterprises, the task of accounting computerization is undertaken by the accounting department. Not to mention that business leaders have personally participated in this matter, and the personal participation of accounting executives is even rarer. Therefore, personnel training, hardware equipment and accounting software selection are usually carried out in the absence of unified planning and leadership. The implementation of the work is not effective, which leads to the delay of the progress, or even halfway.

In the market economy environment, enterprises must make scientific management decisions by using timely and reliable information if they want to be invincible in the competition. Accounting information system is the largest and most critical subsystem in enterprise information system. Most of the information managers need comes from the accounting system. Managers at all levels and departments may become users of accounting information. Of course, under manual conditions, due to the limitation of accounting methods, accountants can't provide information in time, and assisting decision-making is almost empty talk. Accounting computerization improves the means of accounting information processing and makes it possible to realize its auxiliary decision-making function. Therefore, computerized accounting is not only related to the efficiency of the accounting department, but also related to the improvement of the management efficiency of the whole organization. Therefore, under the unified command of the main leaders of the enterprise, accounting computerization should fully analyze the information needs of the whole enterprise and understand the accounting information needs of various management departments. To meet the information needs as the goal of accounting computerization, accounting computerization will have a steady stream of power. Accordingly, after the establishment of computerized accounting information system, user training should not be limited to accounting personnel, but should strengthen the training of managers at all levels to obtain and use accounting information, guide managers to learn to ask questions and requirements to the accounting information system, and let the accounting system provide them with the required information and analysis materials. Only in this way can we give full play to the benefits of the computerized accounting system, thus improving the consciousness of managers to make scientific decisions by using information, and finally improving the management efficiency of the whole organization.

(d) technical and knowledge preparation

American aaa pointed out as early as 1966 "Basic Accounting Theory": "With the development of management technology and information processing ability, the unification of various information functions makes the boundaries between information functions and decision-making functions tend to be blurred." With the development of computer network technology and its in-depth application in enterprises, this vague situation appears in a large number of enterprises. Because as long as the enterprise internal information network connects accounting, statistics and other information institutions with decision-making departments and enjoys the information resources of the enterprise, managers at any level can easily obtain or process the required information through the network. It is also pointed out in the above-mentioned works: "It is important to realize that it will be difficult for accountants to be responsible for only one set of financial information instead of handling all the information in the organization." The new information technology poses a challenge to accountants, but also provides opportunities for accountants. Because accounting computerization makes accountants get rid of tedious accounting work, they put more energy into creative work such as information analysis and utilization, forecasting and decision-making, and expand the scope of work. As a professional information analyst, we should not only use accounting knowledge to analyze, provide and use all kinds of financial information, but also expand the scope of accounting work to enrich the available information. Accountants must also actively participate in planning the design and implementation of the whole information system of the enterprise to ensure its traditional important position in the enterprise. Therefore, in the new information technology environment, accountants should not only have accounting knowledge, but also have computer operation and skills knowledge, network system use and management knowledge, as well as prediction and decision-making knowledge (data analysis ability and strong information communication ability). Only in this way can accountants face the challenge of new technology and be in an invincible position.