@article{oai:shotoku.repo.nii.ac.jp:00000773,
 author = {武田, 嘉孝 and Takeda, Yoshitaka},
 journal = {聖徳学園女子短期大学紀要, Bulletin of the Shotoku Gakuen Women's Junior College},
 month = {Sep},
 note = {For many small to medium sized businesses, the computerisation of accounts is becoming one of the most commonplace ways in which high technology is being introduced for the benefit of productivity. While there are now so many established businesses already using a computer for their accounts, these same businesses are finding that it is necessary to change and upgrade their existing systems to keep pace with changing technology, as well as to satisfy their own business's expanding needs. For them the experience of installing a computerised accounts system may seem less of a task than it is for the newcomer, but this does not make them immune to the same kind of difficulties which can befall a company undertaking this process of change. For the many new businesses starting up and expanding, the transition from a manual accounting system to a computer system can be exciting. Chapter 1 states that those who are changing from one computer system to another have the advantage of experience; the novice user can create a certain amount of opportunity for experience by 'playing' with a small system first. The knowledge we gain about the process should help us anticipate some of the problems that may be encountered, so that we can prevent them rather than having to find a cure. The reason so many companies get into difficulties in changing systems of accounting where computers are involved is because insufficient time was given to planning and questioning. Chapter 1 tackles these points. It will help if we understand why we are taking the decision to computerise our accounts before actually doing it. This will help us to assimilate the expectations of the system we get. Chapter 2 makes us think about the present method of accounting. This is one of the most important steps to success, because if we do not fully appreciate what the present system does, we cannot hope to find a computer solution that fits the bill properly, except by way of luck, rather than judgement. This is also very important for those who are changing computer systems. We need to clearly define what the present system does (and doesn't do) to make our next choice successful and productive.},
 pages = {147--170},
 title = {情報会計の意義},
 volume = {29},
 year = {1997},
 yomi = {タケダ, ヨシタカ}
}