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In that sense, it is of great importance to conduct thorough and systematic research on the computerization of the accounting information systems in Vietnam’s construction enterprises so

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INTRODUCTION

1 The necessity of the thesis

Amid the current international economic integration context, Vietnam

enterprises suffer big competitive pressure not only from domestic counterparts

but also from giant multinational corporations strong in capital, brands and

management capacity Accounting is known as a sharp and effective weapon for

enterprises in making plans and managing business operations To develop

sustainably, enterprises need to have various factors, of which the very crucial is

a good accounting system As globalization is increasing, the application of

information technology in accounting work has become common

Computerizing accounting not only processes and provides information

accurately, rapidly and conveniently but also increases labor productivity and

raises accounting efficiency Reality has shown that in recent years, the

Communist Party and Government have paid special attention to the

development and application of information technology to boost the national

cause of industrialization and modernization and affirmed that “Computerizing

management plays an important part and is a regular task of organizations to

raise management capacity, productivity, quality and efficiency Enterprises

need to invest in information applications, considering them a fundamental

measure to renovate management” (Politburo, 2000) This guideline has been

reflected by different circulars and policies which specify the tasks of relevant

agencies in setting, implementing, supervising and evaluating action plans so as

to turn information technology applications into a new form of development,

raise operational performance and competitiveness to catch up with other

countries in the world In this guideline, information systems play an essential

role in grasping new development opportunities, accelerating regional and

international integration process and renovating production This may result in

dramatic changes in business areas as well as management of enterprises

Information systems help to improve labor productivity, provide information

accurately, shorten work time, save human resources and raise performance The

application of the information systems becomes an inevitable trend with great

practical significance in raising business management quality

Besides, the necessity of developing the information system also roots

from the demand for integration with the world economy Vietnam has officially

joined in various international economic forums such as AFTA (1995), APEC

(1998) and WTO (becoming its 150th member in late 2006); entered ASEM in

2010, signed EU Free Trade Agreement (FTA) in 2015,

Vietnam-EAEU FTA in 2015, Trans-Pacific Partnership Agreement in 2016 Since 2017

the entire world has entered the fourth Industrial Revolution - an era with new

technological applications in building information system with The Internet of things, Artificial Intelligence, Virtual Reality, Augmented Reality, Social Network, Cloud and Mobile Computing, Big Data which have transformed the real world into digital world in all aspects of socio-economic life Information systems play an increasingly important role in the development of the society,

an essential element to connect and exchange with the whole world to create, store, transmit, process and exploit information This revolution is a new trend with considerable impacts on the society and economy of every nation, region and the entire world, including Vietnam More and more foreign corporates have come to Vietnam If Vietnamese enterprises do not apply information systems to facilitate their management, they will lose their market share to foreign rivals and gradually become outdated

Construction represents one of the key sectors in Vietnam’s national economy Along with the development of the country, the scale and market of the construction sector are rapidly expanding, its production process is being socialized In the world, depending on the country’s growth level, the contributions of the construction sector to the economy vary greatly, ranging

from 3% to 10% of GDP In Vietnam, this ratio is 6% - 7% (according to Vietnam Chamber of Industry and Trade, 2016)

According to the report of Ministry of Construction in 2017, the construction industry maintained a quite high growth rate of 8.7% over 2016, contributing 0.54 percentage point to national growth rate, ranking third among sectors with high percentage point contribution to the country’s GDP Under the forecast of BIM, the construction industry will grow at 6.6 % annually in the

2017 – 2025 period Construction enterprises belong to infrastructure creating sector in the economy The construction sector is expanding and developing under different forms including state owned, joint stock, private, limited and informal To integrate into the world economy, construction enterprises need to strengthen their financial management solutions so that they can save costs in each construction work

The construction industry has some typical features such as products are construction and architecture projects of big scales, complex structures, long-term completion period, these features can affect the process of informatic application in the accounting system Besides the normal accounting practices, construction accounting needs to perform some functions such as making estimates (estimating designs and construction), managing fixed assets, adjusting annual asset depreciation and accumulated depreciation Besides,

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product prices are calculated on the basis of negotiations with investors or

estimates Assets are fixed at construction sites while facilities, materials, labor

force are mobile on each project This makes it difficult to control the quality

and quantity of materials exported from warehouses; managing assets, labor

force and materials in the construction sites as well as creating accounting for

production costs depend on various factors Besides, upon completion, products

are used for a long time and difficult to change, so if products are not approved

after checks, they need rebuilding, thereby increasing costs For these reasons,

managing and supervising the construction and calculating process need to be

implemented thoroughly to ensure that the quality of the construction work

meets the estimated designs Particularly, accounting work in construction

enterprises often focuses on the process of accounting construction costs

implemented via the combination of three forms of calculation: profession

calculation, statistical calculation and accounting calculation Therefore, the

optimal solution that many enterprises are using at present is to research and

apply the accounting information systems to increase the efficiency of

accounting work in construction enterprises

According to statistics of Construction Research Institute, there were over

1000 enterprises under Ministry of Construction in 2017 Most enterprises have

been equipped with information technology infrastructure with LAN and

Internet connection However, the application of information system remains

quite limited Some enterprises face difficulties in processing, analyzing and

synthesizing accounting figures to make financial statements and statistical

reports to facilitate the decision-making of the management boards Moreover,

as the demand for controlling and using information of users varies, accounting

information is generally classified into two kinds: financial reports and

management reports The survey findings indicate that most enterprises use

financial reports to provide information for the making of financial reports for

managers and external subjects such as tax agencies, banks and investors; they

usually lack information for management reports that serve internal management

and control

All the same, in the face of pressure from international economic

integration amidst the faster and stronger development of technology,

construction enterprises also have the needs to change to an appropriate

accounting software or upgrade their systems with additional functions so that

they can manage the financial-accounting work more comprehensively The

complete replacement of the old software with a totally new one costs time and

money Besides, when upgrading the system, problems may arise when the old

and new softwares have drastic differences in terms of technology, data

accessing and processing modes To deal with these problems, the Enterprise Application Integration (EAI) has been proposed to integrate new applications into the existing ones to create a united system capable of sharing data among applications, using prevailing infrastructure, recycling old software, thereby increasing economic efficiency EAI helps enterprises to save costs of setting up the totally new system, enables them to apply different new solutions by integrating the applications of various manufacturing firms

In that sense, it is of great importance to conduct thorough and systematic research on the computerization of the accounting information systems in Vietnam’s construction enterprises so as to work out solutions and proposals to complete the systems amid the context of development and integration

Therefore, the dissertation titled “Research to Build Accounting Information System in Vietnam’s Construction Enterprises – Pilot Implementation in Dat Viet Investment Construction Trading Company” has both theoretical and practical significance to boost the development of accounting information system in the context of the fourth Industrial Revolution

2 Research objectives and research questions

Overall objectives: On the basis of evaluating the current level of

computerization in construction enterprises and the needs to improve this issue, the dissertation aims to design a synchronously-computerized accounting information system for Vietnam’s construction enterprises

Specific research tasks:

− Generalizing domestic and foreign research works related to the research topic

− Researching the theories on accounting information system, computerization in accounting information systems, approaches to the study of accounting information system

− Evaluating the level of computerization of accounting information systems in Vietnam’s construction enterprises at present

− Proposing the synchronously-computerized accounting information system capable of integrating with other implemented applications in the enterprises on the basis of EAI

Designing and coding accounting cycles by the method of

Object-Oriented Analysis and Design

− Testing the system in Dat Viet Investment Construction Trading Company

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Research questions: To fulfill the afore-mentioned research objectives,

the dissertation is about to answer the following research questions:

− How do domestic and foreign research projects mention this issue?

− Which content do theories on accounting information systems cover?

What are the features of accounting calculation in construction

enterprises and how do they affect accounting information systems?

− What is the status-quo of computerization of accounting information

system in Vietnam’s construction enterprises? What lessons can be

drawn from the successes and limitations of this process?

− How is a synchronously-computerized accounting information system

under the approach of accounting cycles structured?

− How is the procedure of object-oriented analysis and design of a

synchronously-computerized accounting information system

implemented?

− How is the synchronously-computerized accounting information

system experimented in Dat Viet Investment Construction Trading

Company?

3 Objects and scope of research

Research subjects: The accounting information systems and

computerization level of accounting information systems in Vietnam’s

construction enterprises, including different elements of: human, hardware,

network system, software, data, process, procedure, application efficiency

Research scope: Research space includes construction enterprises within

the territorial border of Vietnam However, due to limitations in time and

geography, most enterprises in the sample are located in Hanoi and Hochiminh

city These are the locations with construction enterprises of different kinds and

forms Research time lasted from 2014 to 2017

4 Research methodologies

4.1 Determining research methods

A research method commonly used in the field of information technology

is the Design Science Research Methodology for Information Systems Research

(DSRM). This dissertation falls within the major of management information

system, a combination of the two fields of business management and

information technology Besides, as construction is a big sector in Vietnam, its

operations are related to many other production and business areas Therefore,

the author selected the DSRM method (Hever, 2004) to build and implement

accounting information system in construction via the following specific

methods:

- Method of system approach

- Method of professional process description

- Method of system analysis, design and building

- Method of system testing

Qualitative and quantitative methods were used in the initial phase of the dissertation to identify research contents and collect adequate information about the requirements of users which an accounting software in construction enterprises needs to meet before building accounting information systems

4.2 Research procedures

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Research overview and identified research issues

Summary of theoretical research on accounting information system

Qualitative research

- Collect data through system documentation

- Observe the system directly

- Interview experts

quantitative research

- Design a questionnaire

- Collect primary data using a questionnaire

- Process surveyed data

- Analyze data

Results of qualitative research

- Evaluate advantages and disadvantages of

current accounting softwares

- Synthesize demand for applications of

accounting information system

- Analyze necessary accounting modules in

construction companies.

Quantitative research results

- Analyze and synthesize the current situation

of computerization of the accounting information systems

- Evaluate the need to apply accounting information systems in construction companies

- Identify the accounting modules not available

in the other softwares on the market today

Research to build an accounting information system

- Propose the model of accounting information system

- Specify business processes

- Analyze and design system

- Build the accounting information system

Implement and test the system

Conclusion Figure 1 Process of conducting research

Source: author proposed

4.3 Methods of data collection

Three methods were used in the qualitative research, including literature

review, typical system observation and in-depth interviews

Quantitative research was conducted via the use of questionnaires The

surveying time lasted from 2015 to 2016 Respondents filled in the

questionnaires sent via Google doc link for a research sample of 350

questionnaires The author sent the questionnaires to respondents via 2 ways: sending them directly to individual respondents and sending them indirectly via

Forms – Google Docs to construction enterprises

4.4 Methods of data processing

As to qualitative research method, the author mostly used the methods of synthesizing and analyzing documents to collect, analyze and quantify data in order to describe the status-quo of computerization in accounting and identify new technical and technological trends used in system building

As to quantitative research method, of the total 350 delivered questionnaires, 280 were returned Primary and secondary data were collected, quantified, expressed via charts, diagrams or panels in Excel with specific values to lay the foundations for evaluation and comments

5 New contributions of the thesis

By accumulating the theoretical and practical grounds of the previous studies on accounting information systems, the dissertation has some new contributions as follows:

Firstly, the dissertation has synthesized the fundamental theories on accounting information systems, computerization of accounting information systems in the context of the fourth Industrial Revolution to create an appropriate approach

Secondly, the dissertation has generalized the fundamental issues of construction enterprises and the roles of accounting information systems in construction enterprises

Thirdly, the dissertation has comprehensively analyzed and evaluated the current level of computerization in construction enterprises based on the published data and the author’s surveys

Fourthly, the dissertation has proposed a synchronously-computerized accounting information system for Vietnam’s construction enterprises, including management accounting information that has not been covered in previous

accounting softwares This system includes various cycles of: (1)- Accounting for material and equipment; (2)- Accounting for production costs and construction costs; (3)- Accounting for salary; (4)- Accounting for fixed assets; (5)- Accounting for revenues; (6)- Accounting for business contract distribution; (7) Financial reports, management reports, tax reports These accounting cycles are appropriate with the management conditions in Vietnam’s construction enterprises at present and can integrate with other applications in the enterprises

on the basis of the Enterprise Application Integration (EAI)

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Fifthly, the dissertation has designed and coded accounting cycles by

using the method of Object-Oriented Analysis and Design to create a

synchronously-computerized accounting information system

6 Organization of the thesis

In addition to the Introduction and Conclusion, the dissertation consists of

3 chapters:

Chapter 1. Theoretical grounds on accounting information systems in

construction enterprises

Chapter 2 Status-quo of computerization in accounting information systems in

Vietnam’s construction enterprises

Chapter 3 Designing a synchronously-computerized accounting information

system for Vietnam’s construction enterprises and pilot implementation in Dat Viet

Investment Construction Trading Company

7 Overview of previous studies

7.1 Overview of foreign studies

Research works on accounting information systems are mostly published

on the leading journals on accounting and information systems Accounting

information systems are known as the interchange of the two fields of

information systems and accounting (Nasser, 2012) The research by Romney

and Steinbart(2015) considers accounting information systems as the

sub-system of the management information sub-systems, where profession practices are

processed in serve for accounting work of the enterprises The constituent

factors of accounting information systems are a combination set of humans,

software, hardware, network system, accounting information and the process of

establishing accounting information and business situation Accounting

information systems deal with issues related to accounting information and

business situation of the enterprises

(1) Research on the concepts, roles and elements of accounting information

systems

- Research on the concepts and elements of accounting information

systems

- Research on the roles and impacts of accounting information systems

in enterprises

- Research on the quality of accounting information

- Research on accounting information systems in the system of business

resource planning

- Research on factors affecting the quality of accounting information

- Research on the impacts of e-commerce on the system of recording

accounting profession, internal control and creating online reports

(2) Research on technology and techniques to build accounting information systems

- Research on the application of digital computers

- Research to the solutions to build accounting software

- Research on the solutions to build accounting information systems under Client-Server model

- Research on the solutions to build accounting information systems under Web-based model

- Research on the solutions to build accounting information systems under service-oriented model on the basis of cloud computing

8.2 Overview of domestic studies (1) Research on the accounting information systems and accounting software

- Research on the concepts, roles and resources in accounting information systems

- Research on the quality of accounting information systems

- Research on the controls of accounting information systems

- Research on the procedures of building accounting software

(2) Research on technology and techniques to build accounting information systems

- Semi-manual accounting information systems

- Partly-computerized accounting information systems

- Synchronously-computerized accounting information systems

8 Research gaps

A thorough investigation into domestic and foreign studies reveals that the research works on accounting information systems are greatly various in both theories and reality, they have covered different aspects of the concepts, resources and procedures to build and implement the systems

These are valuable sources of reference for managers, researchers and lecturers in the field of accounting information systems Accounting information systems play a very important role in the management work of construction enterprises, especially the big ones such as Song Da Corporation, Hanoi Construction Corporation, Construction Corporation No.1, LICOGI, Bach Dang Construction Corporation, Lung Lo Construction Corporation However, international research on the building of accounting information systems remains general without particular solutions for specific sectors and enterprise forms Research on building accounting information systems in Vietnam is limited in quantity and mostly done by researchers in accounting major such as

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Hoàng Văn Ninh (2010), Hồ Mỹ Hạnh (2014), Huỳnh Thị Hồng Hạnh (2014) in

order to complete accounting mechanism in enterprises without solutions to

build effective accounting information systems Some comments can be made as

follows:

- The level of computerization of accounting information systems in

construction enterprises is not high, mostly limited to the use of EXCEL or

separate accounting software, just a few enterprises implement the

synchronously-computerized accounting information systems Although some

accounting applications are implemented as soon as the enterprises are founded,

these software applications are designed for all business sectors Therefore

although there are accounting calculation modules for construction such as

Misa, Bravo, Fast, Effect, SmartPro, AccNet, some accounting practices for

construction cannot be calculated in details In the meantime, some professional

softwares specifically designed for the construction sector such as Ame

Construction, Amis.Vn, CicAccount, Vacom lack many major functional

modules while software providers do not have theoretical grounds to consult

which model is suitable for each kind of construction enterprises

- Most enterprises have not established accounting information systems

towards providing management accounting information for managers but only

provide financial information Some systems have functions of management

accounting reports but the contents are inadequate, simple, dispersed with no

deep analysis of business operations in the enterprises, so the information that

accounting reports provide to managers remains limited

- Accounting information systems are not flexible enough in formatting

reports and updating new accounting mechanism Whenever Ministry of Finance

changes reporting formats, users have to update the new formats manually or

wait for software providers to update them Accounting books and bills do not

comply with the current accounting regime There has not yet been sufficient

research on theoretical frames and a comprehensive accounting information

system model has not yet been developed to meet the requirements of the

construction industry for accounting practices and reports Moreover, the

processing speed of the systems is low, causing difficulties for users, especially

when updating prices or searching information

- Techniques of collecting and processing information are not advanced

enough, thereby cannot create the cohesion and stability between the

requirements of management boards and information for management

Functional divisions in enterprises are not organized under the models of

responsible accounting centres

Particularly, there has been no survey on the computerization in accounting work in Vietnam’s construction enterprises (except for annual surveys conducted by VCCI on the applications of information and communication technology in enterprises in general) to analyze the strengths and weaknesses of these applications and their capabilities in meeting the demand for accounting calculation so as to identify which accounting professions in the construction industry have been computerized and which accounting professions need to be implemented in order to facilitate the financial management in the enterprises

Therefore, it can be concluded that no systematic research has been conducted to investigate the computerization of accounting information systems

in Vietnam’s construction enterprises and evaluate the current level of computerization to propose a synchronously-computerized accounting information system for these enterprises This is the research gap that the dissertation aims to fill in

CHAPTER 1 THEORETICAL GROUNDS ON ACCOUNTING INFORMATION SYSTEMS IN CONSTRUCTION ENTERPRISES 1.1 Overview of accounting information systems

1.1.1 Concepts of accounting information systems

This part presents various concepts and resources in the accounting information systems

1.1.2 Roles of accounting information systems

Accounting information systems are regarded as playing a crucial role in: (1) boosting the efficient exploitation of current equipment and infrastructure; (2) providing timely information to customers, giving them accurate and detailed information on finance-accounting situation; (3) raising labor productivity; (4) working as a catalyst in improving operational professions, eliminating unnecessary work and avoiding repetitive activities

1.1.3 Working procedures of accounting information systems

The procedures of accounting information systems consist of three main activities: collecting, processing and communicating information, storing information, controlling and supervising the systems

1.1.4 Principles to build accounting information systems

The process of building accounting information systems should respect the principles of consistency, integration and efficiency

1.2 Distinctive features of accounting information systems in construction

industry

1.2.1 Features of Vietnam’s construction industry

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1.2.2 Features of accounting in construction industry

Accounting calculation in the construction industry is characterized as

follows: products are separate construction works implemented in a long time

and affected by social environment; production places depend on construction

sites; construction prices change in accordance with market fluctuations

1.2.3 Features of accounting information systems in construction industry

Accounting calculation in construction differs from other industries in:

accounting for production costs and construction prices, accounting for material

and equipment, accounting for revenue, accounting for fixed assets, accounting

for business performance, management accounting

1.3 Computerization levels of accounting information systems

This part presents the features of manual accounting system, semi-manual

accounting system (conducted in Excel), partly-computerized accounting

information systems, synchronously-computerized accounting information

systems and accounting information systems in ERP

1.4 Technology to build accounting information systems

In this dissertation, the author inherits the model of Service Oriented

Architecture (SOA) based on Web service technology proposed by IMB (2004)

CONCLUSION OF CHAPTER 1

In this chapter, the author presents fundamental theoretical issues of

accounting and accounting information systems, the roles and principles of

building accounting information systems The author also analyzes the typical

features of accounting work in construction industry and features of accounting

information systems in construction industry The author generalizes and

evaluates computerization levels of accounting information systems and

analyzes the technology to build current accounting information systems

Chapter 1 findings are scientific grounds for the author to investigate the

status-quo of computerization of accounting information systems in construction

enterprises in Chapter 2 and propose solutions to build the system in Chapter 3

CHAPTER 2 STATUS-QUO OF COMPUTERIZATION IN ACCOUNTING

INFORMATION SYSTEMS IN VIETNAM’S CONSTRUCTION

ENTERPRISES 2.1 Sample descriptions

This part describes enterprises participating in the survey

2.2 Analyzing the status-quo of computerization in accounting information

systems in construction enterprises

2.2.1 Status-quo of hardware and network system

The survey finds that hardware equipment used in enterprises mostly includes servers, desktops, laptops, printers, telephones, fax machines, scanners, projectors

2.2.2 Status-quo of accounting software

- As to the desires of users to accounting software: Screen interface should be users-friendly, data exchange among accountants should be conducted automatically, report formats should comply with regulations and Vietnam’s accounting regimes

- As to capabilities of upgrade and expansion: some softwares such as Misa, Omega.GL provide users with ad-hoc network

- As to technical specifications in software: technological and technical

bases, programming language, database management system

- As to capabilities to meet accounting profession requirements:

accounting softwares available in the market support accounting for material, accounting for production costs, accounting for fixed assets and financial report formats

- As to strengths and weaknesses of the softwares: many functions are

abundant while necessary construction accounting practices are not available, the softwares do not support creating management reports or reports do not meet the requirements of Ministry of Finance or do not update in accordance with new Accounting Law, manipulations are complicated, there is no notification when users make mistakes

2.2.3 Status-quo of accounting data

- As to the content of ensuring data integrity

- As to database management system

- As to the function of ensuring data safety in the software

2.2.4 Status-quo of professional procedures and accounting regime

Some enterprises do not have regulations on printing account books, reporting and saving data, erroneous figures on vouchers are adjusted directly on the vouchers without creating correction vouchers The practices of removing duplication of accounting entry in enterprises greatly vary, there are no absolute scientific and effective measures: duplications are mostly removed manually when vouchers have entered the same data or have been calculated via intermediate accounts and this does not comply with the accounting nature In fact, when computerizing accounting applications, enterprises often combine between software and manual work

2.2.5 Status-quo of users

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1

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Accounting information system

1 Manage system settings 2 Manage portfolio 3 Manage vouchers

4 Manage accounting books

5 Manage construction accounting profession 6 Manage reports

Create financial reports

Create management reports

Create tax reports

Manage goods

Manage units

Manage information of fixed assets

Manage warehouse

Manage departments

Manage suppliers

Manage customers

Manage employees

Manage monetary

Manage taxes

Manage banks

Manage recording of increasing fixed assets

Manage recording of reducing fixed assets

Manage sale vouchers

Manage purchasing vouchers

Manage debit notes

Manage exporting forms

Manage entry forms

Manage receipts

Manage payable vouchers

Manage detail books of accounts

Manage detail books of sales

Manage detail books of materials

Manage ledgers

Manage warehouses

Manage cash books

Manage bank deposit books

Manage general journals

Manage material accounting

Manage production costs accounting

Manage salary accounting

Manage fixed asset accounting Manage construction contract revenue accounting

Set up company information

Set up accounts

Set up accounting periods

Set up the initial balance

Set up invoice, receipts

Set up display format

Set up accounting entries

Set up the entry

Set up report format

Manage identified business results accounting

Figure 3.1 Functional modules in the accounting information system

Source: Author proposed

18

Database Layers

Manage data

Component database (relational form)

Dynamic

Accounting reports Dictionary

lists

Intermediate files

Database management system (Oracle, FireBird, SQL Server)

Manage Query / Searc h

Manage

Synchronize data

Manage

Business Logic Layers

1 Manage system settings

2 Manage portfolio

4 Manage accounting books

6 Manage reports

Presentation Layers

.Net Framework, DevExpress, Javascript,HTML,CSS

LAN, WAN, VPN,

Information Technology

Hardware and Network Layers

Server

User interface components

Web se rver

3 Manage vouchers

Financial reports

Manageme nt

Service Oriented Architecture (SOA)

REpresent State Transfer Applicatoin Program Interface (REST API)

Enterprise Application Integr ation (EAI)

5 Manage construction accounting profession Mate rial

accounting

Production costs accounting

Salary accounting

Fixed asset accounting

Construction contract revenue accounting

Identified business results accounting

Figure 3.2 Technology model of the accounting information system

Source: Author proposed

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3.1.2 Technological model of the accounting information system

Based on the instructions to build information systems under

service-oriented architecture model by Thomas Erl (2005), based on 6 accounting

professions and 3 distinctive kinds of reports of construction enterprises, the

author proposes the procedures to build the accounting information system

including 8 following steps:

Step 1 Examine the existing accounting modules

Step 2 Identify new accounting modules

Step 3 Analyze accounting professional procedures

Step 4 Analyze and design the system

Step 5 Program and test the system

Step 6 Build the enterprise application integration

Step 7 Integrate old modules into the new system

Step 8 Maintain and upgrade the system

Figure 3.3 Process of building the accounting information system

Source: Author proposed

3.2 Solutions to build accounting information systems

- Completing network system and hardware: The hardware system is

established depending on the human resources in the accounting department To

guarantee data safety and security, enterprises should ensure that two

accountants should not share one computer The accounting department should

also be allocated with its own network so that accountants can work internally

and avoid unauthorized access from equipment in other departments or from

outside the enterprises Computers should be connected with each other under

connected networking model Stations will work directly on the database of the server At the end of the day, the server will backup data to prevent the risks of data loss Stations and the server will send information to other departments via Router or by the server itself Other devices such as telephones, printers, fax machines use the system by sending requests to the server The server is connected to the Internet to strengthen the sharing and can be secured by

switching devices such as Switch, Router or Firewall

- Building accounting software: The biggest difference of this system from existing accounting softwares is the AISC (Accounting Information System

in Construction companies) model proposed by the author has full independent accounting functions and kinds of reports to help accountants perform their work rapidly and accurately The software has decentralization mode and runs under the control of anti-virus software to intensify the capability of accounting data security When in use, this software does not change the nature, principles and methods of accounting regulated by legal documents Besides the necessary modules of a normal accounting software such as system management, portfolio management, voucher management, accounting book management, report

management, the proposed system has the module Construction accounting management which directly supports accounting professions related to

construction field and the module Report management which automatically

creates kinds of reports as requested by users The new feature of this proposed software in comparison with the existing ones in the market is the author has built the software with programming modules which can work independently or integrate with functional modules in other softwares

- Building accounting database: In this model, the database is the structured set of data created from files of accounting data that record the daily business activities The collected accounting data are updated and saved in relation panels The software will automatically update data from relevant departments and calculate the allocation of production costs The database encode cost objects and items The result panels will collect production costs under categories of half-completed or completed projects With accounting for materials: fixed data and items related to accounting cycles must be entered first With accounting for labor costs, some items such as the number of dates, hours, basic salaries must be entered after payroll has been created With accounting for production costs, fixed data such as portfolio and arising data must be entered

- Completing the accounting profession management procedures on computer

3.3 Description of the procedures of the accounting information system

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