Abstract
The cyclical approach to accounting information systems is an approach targeting those who use accounting information. This new approach has great significance in the organization of accounting information systems in terms of applying information technology, especially when Enterprise Resource Planning (ERP) is applied. It is very important to be aware of the true nature of the cyclical accounting information system in order to effectively organize the accounting information system and to provide useful information for management activities. Theoretical research method is used to synthesize and systematize domestic and foreign studies on the cyclical approach to accounting information systems. On that theoretical basis, the author uses the survey method at some petroleum companies in the Central region to assess the current situation and offer solutions to improve the cyclical accounting information systems for these companies.
Key words: Accounting information system, cyclical approach.
JEL classification: G; G3
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
