A Research On Accounting Decision Support System

The changes in environment generate new questions and demands for management. They also bring about a series of revolution to the enterprise organization and management idea, method, and mode. What is more, these changes put forward higher requirement for accounting decision-making, which, as an important part of the enterprise decision-making, will participate more deeply in the decision-making of the enterprise management. And its focus has already developed from definite type to indefinite or strategic type. This decision-making is not only to be concerned with the entire value chain, but also with the whole world. So the accounting decision support system (ADSS) is of vital importance for the management and informationalization of an enterprise.After a study of the basic theory of the ADSS, this paper first points out the deficiency of the ADSS study at present. Then, basing on the previous discussion, it puts forward a method to evaluate the ADSS's relationship with its environment and its organization. And then by using the social-technical systems approach, it focuses on the analysis of the ADSS's relationship with enterprise informationalization and accounting informationalization. Finally, this paper advances four trends of ADSS development based on its study on how to construct ADSS, including the constructing target, principle, and its framework. In addition, it makes some tentative discussion on the ADSS's influence on the structure of accounting information system and accounting organization. It also discusses tentatively on the theoretical base of the ADSS.The significant conclusions of this paper can be summarized as follows: (1) It summarizes and evaluates the ADSS study by the scholars in our country. (2) By adopting a new perspective, that is, social technical systematic theory, it discusses deeply on the ADSS's relationship with its environment and its organization. (3) It provides a mode of the future ADSS and discusses the trend of its development. What is more, it pioneers in the study of the influence put on the system structure of the accounting information system, accounting organization, and accounting theory by the development of ADSS.