Improving The Accounting Information System For Research Institution:A Case Study

In the era of information,besides human resource,funds,and visible materials that the development of a modern organization now relies more and more on,the potential value in using information is growing more and more considerable.The construction of information technology is of great significance to improving the internal management capabilities of the organization.For administrative institutions and public establishment,the fact of them using public resource obliges them to prove their accountability.That is,these institutions are responsible for providing comprehensive,accurate and timely reflections on their work in order for the public to make better public decisions.The new Government Accounting principle that has taken effect on 1th Jan 2019,in which financial accounting and budget accounting are reckoned 2 independent elements.The dual structure of governmental accounting has now formed,and the accounts and the basis of governmental accounting recognition must be adjusted.As the technical platform of accounting work,it is the certain way that the current AIS(Accounting Information System)get improved or even reformed in order to facilitate the transformation to new Accounting principle.Governments and public establishments now must examine and adjust the AIS in their organization.This paper,as a case-based study,focuses on the improvement of AIS in organizations in this situation.A is a research institution and institutions of this kind have stand-out features.The writer chooses expenditure,acquisition,and research program processes to analyze the AIS in this institution,addressing drawbacks in the enterprise processes and accounting procedures.The conclusions show the reasons that the AIS in institution A needs to be improved: the present AIS doesn't fit the requirement of new Accounting principle;some sub-systems don't match the ontology of processes,and the interactions among sub-systems are not effective enough.Later part in this paper,discussions move on to locate methods to improve its AIS,suggesting that the improvement of it should adopt Event Approach in the concept model during design,improve that program management sub-system,and integrate non-accounting and accounting processes.After this discussion,this paper comes up with the proposal for actual design and implementation of new AIS in the institution,including REA conceptual design of the acquisition process in AIS,the data flow diagram of enterprise level,and the realization of dual structured booking keeping.In this case study,design science theories like REA ontology,Event-Application accounting database are applied to a research institution that not many practitioners do,which shows the effort of exploring in the new field.And the proposals in that last chapter has a practical meaning to many.