TAILIEUCHUNG - Accounting Information Systems (AIS) and Knowledge Management: A Case Study

When the full amount of premium charged is recognized when the policy becomes effective, there is no UPR. Instead, other liabilities must be set up for losses and expenses expected for the unexpired portion of the policy. Deposit or similar liabilities must still be established for any premiums received before the effective date. When the full premium is recognized even earlier, at date of sale (such as when the contract is signed) or date of premium receipt even if before the effective date, then no deposit liability is called for. Note that these approaches. | American Journal of Scientific Research ISSN 1450-223X Issue 4 2009 pp36-44 EuroJournals Publishing Inc. 2009 http Accounting Information Systems AIS and Knowledge Management A Case Study Zulkarnain Muhamad Sori Department of Accounting and Finance Faculty of Economics and Management Universiti Putra Malaysia Abstract This study seeks to examine the use of Accounting Information Systems AIS by ZBMS Sdn. Bhd. and it s contribution to the knowledge management and strategic role of the organisation. ZBMS is a company that registered in Kuala Lumpur and operate in construction industry. The company used automated AIS known as Contract Plus -Financial Project Accounting package commercially developed by a private company ZYXW . Wide variety of people that involve in the company s operation within and outside the organisation uses accounting information generated by this system for decisionmaking. Based on input provided by operational level managers the Contract Plus software produces monthly projects income statements balance sheets and statement of changes in financial position for the strategic and tactical managers to plan control and make decision on the resources allocation. The role-played by AIS enhanced the organisations accounting functions and add information value. The automated AIS speed up the process to generate financial statements and overcome human weaknesses in data processing. The system enhances management of resources and the process of monitoring control and prediction of ZBMS business for better future. With the advent of AIS the growth of tacit and explicit knowledge could be seen from the intensive training of personnel at the early stage of system implementation to the development and use of company s own manual in training of new staff and assisting the job of existing staff. Given the benefit of AIS to ZBMS this paper recommended that the source of data should be fully automated and the existing system should be

• Kế toán - Kiểm toán
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• Root Produced
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• Fruit analysis
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