All of the above, with the exception of comparability, are beneficial characteristics of accounting information.
Accounting Information Systems: An Understanding (AIS)
An accounting information system is a mechanism for a business to keep track of all financial and operational activity. Internal controls, data, software, procedures and instructions, people, and information technology infrastructure make up the six main parts of an accounting information system. The specifics of each component are broken down below.
For the benefit of accountants, consultants, business analysts, managers, chief financial officers (CFOs), auditors, regulators, and tax agencies, a company employs an accounting information system (AIS) to gather, store, manage, process, retrieve, and report its financial data.
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