Reengineering as a Framework For Accounting Systems Study

Abstract

Widespread criticism of the traditional accounting information system (AIS) suggests a significant opportunity for the next generation of AIS professionals – the reengineering of accounting processes. In this paper, the author describes how the reengineering framework can be used in the accounting systems curriculum to emphasize core business processes rather than tasks, identify opportunities for radically improving accounting processes, gain a basic understanding of the methodology of reengineering in an accounting context, and gain hands-on experience with reengineering in a real-world accounting application. Students learn to view the organization from the perspective of its core processes and distinguish them from tasks and financial transactions. Students learn to “think outside the box” by examining the process independent of old implementations and constraints. Students also learn to critically evaluate technological solutions by examining their impact on the process.