7. Conclusion

Over the past two decades, the development of information technology has brought about a veritable revolution in the organization of accounting systems, both in practical and conceptual terms.

• In practical terms, the recording of operations, generally carried out by an operative, a salesperson for example, is done on an enriched database, from which it is possible to extract not only the traditional accounting and financial documents, but also other specific and varied reports to meet the needs of multiple users (analytical cost tables or consolidated accounts, for example). There is no longer any "accounting entry" in the traditional sense. This entails the integration of different sub-systems (general accounting and cost accounting, for example).

• In conceptual terms, this means an...