On the basis of the model the influencing factors of the
formation of the system are independent variables and the
structure of the corporation. Later the independent variables
were split into non-influencable factors by the corporation (like
external environment, economic, technological, legal-political,
socio-cultural and natural) and purposes/strategy drawn up by
the corporation. (A factor that can be influenced by the
corporation can be defined by the size, legal status, ownership,
technological conditions, management and the corporate
behaviour.)
The accounting information system is continuously
changing with the economic surroundings, so it is considered to
be a dynamic system as it is developing in reaction to the
environmental changes. Furthermore, it is an adaptive system,
as it is able to react and adapt, contributing to the better results
of the enterprise.
The working of the accounting information system mainly
depends on the people operating it and their professional
knowledge and experience. The change in the system goes
together with the change of the elements of the system. In recent
years the demand for the human factor has grown; as a
consequence of the rapid development, the expected skills and
abilities are different. However, the demands for the managers
of the enterprises are not unified, they greatly depend on the
special features of the enterprise.
The changes in the direct environment (processes within the
enterprise) – and indirect (economic and social) have led to
modifying the accounting information, the demands for it have
also changed. New clients have appeared claiming the database
created by the system and, in parallel, the contents of the
required information have been modified, as well – the role of
quality has risen.
In recent years the quality requirement has appeared more
and more frequently in professional publications that define the
requirements concerning accounting (Pál 2010). The continuous
development of the accounting information system usually does
not belong to the primary purposes of the enterprise, as the
management usually considers it too obvious that the
information system is continuously increasing to meet the
expectations. As a result, the development of the accounting
information system is primarily defined from the side of
requirements, so the quality demand changes concerning the
accounting information, i.e. the output of the system, while
newer demands may appear in relation with the process.
The development of the accounting information system is
induced by the above-mentioned increase in demands, which
may cause the modernization of the whole information system –
if the enterprise can fulfill all necessary conditions. Regarding
the increase and changes in demands, the primary purpose of
development is improving quality; meeting this target is mainly
supported by modern information technology. This is a serious
job demanding time – and money – which is able to produce the
required data at a newer and higher level.