| 摘要: | In early 90s, when information technology began to widespread in Vietnam, the computerization of accounting – financial management also apply in many companies. One of the major elements of this process is the accounting – financial management software. Although just a product, it is the crossover of many research fields. Under the IT viewpoint, the application software built to carry out the heavy accountancy works, as well as produce accounting reports essential for the managers. Therefore, under this viewpoint, the development of the software comprises of investigation, analysis, compilation, installation, maintenance and progress. On the other hand, under the accounting-financial management viewpoint, the software does not only simply do accounting works, but also solve multiple related problems: collecting, analyzing, processing and securing data, complying with state laws, building an “e-company” from the basis of an “e-government” etc. Therefore, under the economic viewpoint, the accounting software is a particular product that influence by the market laws. The interesting issue, which is also the challenge, with the accounting software is that all the aforementioned fields cannot be separated rather they bond and interact with each other. There are many problems that are not hard techno-wise, but they cannot be solved once the actual works are not done. Vice versa, there are many tendencies that have already existed on the market, yet due to the lack of orientation, the developer become bewildered, thus cannot develop their product properly as a consequence, the enterprises cannot find any accounting software that is suitable for their demands. An application may be famous and successful for other countries, but it may be of little usefulness in Vietnam, where the rules and regulations of the accounting-financial system are completely different. Therefore, a research about the accounting-financial management software need to enhance the quality of the organizations which are using the products, as well as to clarify and orientate the mentioned multi-filed relationship in order to provide a basic, practical theoretical foundation for the development and usage of the accounting management software, satisfy the enterprises’ thirst in their economic expansion. Another noticeable aspect is the over-expansion of IT, which constantly challenges traditional viewpoints of accounting. The development of internet, email, broadband connection (ADSL), high-speed computer permanently changes the viewpoint on how to organize the accounting-financial management works (concentrated or scattered). The main characteristic of this development process is that it allows developing countries to catch up with the modern technologies. In Vietnam, these concepts are still rather new hence, the consideration and summarization of theoretical and practical problems related to the accounting-financial management issues is always a interesting and attractive field of research. |
