Qualitative accounting - features from the point of view of business computing

被引:0
|
作者
Rechkemmer, K [1 ]
机构
[1] Daimler Benz AG, D-70546 Stuttgart, Germany
来源
WIRTSCHAFTSINFORMATIK | 1998年 / 40卷 / 05期
关键词
accounting; computer-assisted management information systems; qualitative information; top management;
D O I
暂无
中图分类号
TP [自动化技术、计算机技术];
学科分类号
0812 ;
摘要
Qualitative accounting is an informational concept designed to attack the information overload in management and to support managers in coping with complexity. It is to overcome the weak spots of conventional company accounting systems in this respect, like desk officer perspective and orientation to the past. The concept is oriented to the proven macroeconomic research methods of the Ifo Economic Research Institute, Munich. It cannot and is not to replace conventional quantitative systems, but to complement them, resulting in a structured offer of qualitative and quantitative information for which computer-based briefing-book systems provide an optimal reporting platform. To that extend, Qualitative Accounting should also ultimately be able to contribute to the success of these systems on top management level.
引用
收藏
页码:380 / +
页数:7
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