차세대 유비쿼터스 정보기술(UIT)을 활용한 회계시스템에 관한 연구

A Study on the Accounting System Utilizing the Ubiquitous Information Technology

This study applies the concept of ubiquitous information technology (UIT) to the accounting, and seeks the possible changes and improvements of accounting information system. Specifically, this study reviews the technical and informational characteristics of UIT, and analyzes the new dimensional function that the UIT provides to the accounting system. The UIT, which consolidates the both electronic and physical spaces, is expected to change the functions of accounting area such as financial, cost, managerial, auditing and information system. To overcome the limits of electronic space, the UIT computing forms the systematic network and makes it possible trace, sense, drive, and monitor the physical and electronic flows of resources and environments. Thus, the accounting system that measures, evaluates, and reports the activities of enterprises is likely to merge as the integrated system of traditional physical and informational electronic information flows. Though it’s an early stage of discussing the introduction of UIT in accounting, the accounting profession needs to develop effective strategies coping with the impact of UIT on accounting systems.