关于电子计算机的一些发展,已经置会计人员处于一个需作出抉择的重要关头,这对内部会计和外部会计均已日益明显。对于管理会计和公共会计,过去几年发生事件的影响比过去所有发生事件影响的总和还大许多。所有这些发展中最重要的是电子计算机的出现和它的自然产物——以计算机为基础的信息系统。 With regard to some developments in electronic computers, accounting personnel have been placed at a critical juncture in making decisions, which are increasingly apparent to both internal and external accounting. For management accounting and public accounting, the impact of incidents in the past few years is much greater than the sum of the impact of all incidents in the past. The most important of all these developments is the advent of electronic computers and their natural product, a computer-based information system.