The Differences of Accounting Information Systems and Management Information Systems

1Meiryani, Jajat Sudrajat, Zaidi Mat Daud, Lianna Sugandi


Accounting information system is one of the information systems among various systems used by management in managing companies. This system is a management information subsystem that manages financial data into financial information to meet the needs of internal and external users. Accounting Information System (AIS) is a system that is tasked with collecting data from company activities and converting that data into information and providing information for users inside and outside the company. The way AIS works is that all sources of data both from inside and outside the company are collected into one and converted into database. After that all data that has been in the form of a database, is changed by using software into an information that is more useful for all users of the information. Then the data that has been changed into information is conveyed to all users who need it, such as management and internal users as well as external users of the company. The concept of AIS Data Processing includes: AIS carries out the required tasks, adheres to relatively standard procedures, handles detailed data, focuses history, provides information and solves problems. The data processing tasks in AIS are: Data collection, data manipulation, data storage, document preparation. Examples of AIS Accounting Data Processing/Information Systems are: Distribution Subsystems which are divided into 3 (customer order subsystems, additional stock order subsystems, and ledger subsystems).


Accounting Information System, Management Information Systems, Accounting, Information Systems, Data Collection.

Paper Details
IssueIssue 7