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Digital Accounting: The Effects of the Internet and ERP on Accounting
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The term digital refers to digits or numbers; however, in the computer science lexicon, this term refers to the representation of the information in 0s and 1s, which can be read, written and stored using machines. The prefix “e” refers to electronic, meaning the use of electricity in powering machines such as computers. Digital accounting, or e-ac- counting, as a corresponding analog, refers to the representation of accounting infor- mation in the digital format, which can then be electronically manipulated and transmit- ted. Digital accounting does not have a standard definition, but merely refers to the changes in accounting due to computing and networking technologies. The term digi- tal accounting is used in this book to capture the changes in the accounting cycles, processes, and functions due to the Internet and ERP systems. The primary focus is on accounting, and the secondary focus is on related finance functions. The level of coverage in financial functions is primarily restricted to intra-business, and topics such as Web-based stock investments and portfolio management are excluded.
Ashutosh Deshmukh - Personal Name
Second Edition
1-59140-738-9
NONE
Digital Accounting:
The Effects of the Internet and ERP on Accounting
Accounting
English
2005
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