Multidimensional Accounting

T his article looks at current developments in the organization of accounting systems.

In the past, the question of accounting organization fell within the scope of a clearly identified discipline (such as cost accounting or company accounting) and was the subject of structured teaching in accounting training courses. In the context of a manual (non-computerized) organization, the "classic system", the "centralizing system", "auxiliary accounting", etc. were dealt with, i.e. the concrete way of organizing and implementing accounting, with the main issue being the need to divide up work within accounting departments.

This teaching has become largely obsolete as a result of the development of information technology, and has gradually disappeared from the curriculum, to be supplanted by other issues (such as international valuation standards like IFRS). Accounting is now taught in a more conceptual way, with little reference to practical implementation procedures, which are the preserve of computer software packages.

The Anglo-Saxons have two terms for accounting: "book-keeping" and "accountancy". Book-keeping, or practical bookkeeping, is giving way to the more theoretical and normative aspects of accountancy. Accounting has gone from being a simple technique to a scientific and academic discipline.

What's more, accounting is now almost totally computerized, but computer science is often taught by computer specialists who know little about accounting, and who often look for examples in other corporate functions, such as marketing or production management. Accounting students and professionals are expected to synthesize the information themselves. The organization of accounting systems is no longer taught as such.

In English-speaking countries, there is a graduate-level course generally entitled "Accounting Information System" (AIS), as well as a large number of textbooks dealing with these issues. However, the examples developed are often difficult to transpose to the French context, and these works are not translated. In France, there are very few books dealing with these issues.

As it happens, accounting is currently undergoing a veritable revolution, comparable to that which took place a few centuries ago with the invention and gradual spread of "double-entry" systems. The combination of economic necessity and the possibilities offered by computer technology has led to the emergence of "multi-dimensional" systems characterized by an overcoming of the double-entry principle. These systems, whose implementation is essentially based on the use of "integrated" software packages, require accounting professionals to adopt an interdisciplinary approach, combining accounting,...