Research On Changes Of Accounting Methods Under The Conditions Of Modern Information Technology

With the development of information technology, e-commerce and something like this is emergencing. The external environment for accounting has changed a lot. That had a significant impact on the the theory and practices of accounting. The traditional method and theory of accounting had many new challenges. At the same time, Development of knowledge economy make higher requirements for the work of accounting. The traditional accounting has been difficult to meet the diverse needs of users. Information technologies represented by computer and Internet makes new means for change and development of accounting.This article is exploring changes in accounting methods based on this environment of the development of modern information technology, analyzing the extinction of some traditional accounting methods and the emergence of new accounting methods. Starting with information technology influenced on accounting method, this article described the technical support for the change of accounting method. I mainly analysis business processes of the accounting under the condition of the ERP and events approach, describing the composition of modern accounting method. Then I study the trade-offs and the features of the accounting methods. You can see that the whole article sort out the changes and innovations in accounting methods learned from the theory of accounting and the use of ERP, XBRL.This article consists of five parts:The first chapter described the background and meaning of the changes in accounting method and the research situation at home and abroad. Changing in accounting method is based on modern information technology.The second chapter analyzes the motivations of the changes of accounting method. From the perspective of accounting information systems theory this chapter study what principle accounting method lies, then analysis information technologies that support the modern accounting. Then from the perspective of the needs of accounting information, this shows changes in demand for accounting information and the restrictions of traditional accounting method for the needs of accounting information, and shows the improvement to provide accounting information brought by new accounting method. This is motivation of needs for change in accounting method.Chapter III analyzes reengineering of the accounting business process and the disappearance of Registration books. This chapter analyzes from the traditional accounting business process to the accounting business process under ERP. Combined with flow and the theory of eliminating non-value-added I study the abolition of the registration books.Chapter IV study of change of each accounting method. Apart from the registration books, the change of the remaining accounting methods (double-entry bookkeeping,Setting of accounts,preparation of financial statements, etc.) has been studied.Chapter V analyzes the accounting method under events approach. First this chapter Introduces events approach. Then I describe the changing of accounting method from filing documents, certificates and the preparation of financial statements.Chapter VI is the conclusion of the article. This part summary some conclusions of the full text and illustrate the inadequacies of the article.I use the theoretical method to study the paper. Based on the theories of REA model, accounting business processes, Etc. Combined with the use of XBRL technology and accounting software, I propose the new system of accounting method.