Historical Overview of Accounting Information Systems

  Historical Overview of Accounting Information Systems Student Full Name Institutional Affiliation Course Full Title Instructor Full Name Due Date
Historical Overview of Accounting Information Systems 1.2.5.2 Management Accounting             For centuries, most accounting tasks were manual and depended on the accountant’s manual dexterity (Wootton & Kemmerer, 2007). It was not until the late 19^th that office mechanization permeated all work areas and mechanical accounting took root. The introduction of typewriters and other machines speeded up accounting processes and resulted in the compartmentalization of accounting work to specific roles. This "parceling" of individual processes deskilled accounting labor since the accountant was not required to understand all steps in the bookkeeping cycle (Anandarajan et al., 2004). On the other hand, mechanization of the accounting process allowed easier management of clerical processes at different points by mathematical checks 1.2.6 Information Age 1.2.6.1 The Early 1950s to the Late 1960s The information age saw the development of computers, which further revolutionized the accounting industry by their ability to process large amounts of financial information without the human limitation of error. Computers were mainly used for voluminous, routine tasks, and the data generated was essential in cost control strategies (Anandarajan et al., 2004). Because of their ability to detect significant variances in financial information, this new technology became a tool for performance evaluation and efficient management. However, the computerization of accounting made specific job categories redundant, especially highly skilled accountants and bookkeepers.             The article's main points helped me understand one of the most significant periods of development in accounting history: critical insights on the gradual implementation of technology in accounting, from typewriters to computers, are revealed. This essay recommends continued mechanizat...