Accounting Information System Cycles, Management Accounting Basis Shoaei Sadegha, Rahimi Raziehb aDepartment of Accounting, Institute of Higher Education Bakhtar, Ilam, Iran bDepartment of Accounting, Islamic Azad University, Sarableh Branch, Ilam, Iran Online published on 6 August, 2014. Abstract Current work aims at investigating accounting information system cycles for helping management accounting. Julie Smith David model was used for investigating accounting information system which is composed of 6 cycles: Expenditure, production, human resources/rights, production and financing. Findings showed there is direct relationship between accounting information system and management accounting. With reliance on accounting information systems, reliable financial statements can be prepared which are basis for management accounting. Top Keywords Information system, accounting, management accounting. Top |