內容簡介
內容簡介 The Future of Accounting by Dave McComb and Cheryl Dunn, PhD challenges the assumptions that have shaped accounting for decades. Rather than making incremental improvements to outdated systems, this book rethinks accounting from first principles-asking what it should look like if it were designed today, informed by over 50 years of advances in information systems. Traditional accounting systems are built to report history long after events occur, delivering incomplete and delayed information that limits effective decision-making. In contrast, this book introduces a data-centric approach to accounting-one that captures all relevant organizational data in real time, without manual intervention or after-the-fact adjustments. By grounding accounting systems in a single, simple, and extensible data model, organizations can gain faster access to more complete, traceable, and verifiable financial information. The result is better decisions, improved budget performance, and a clearer view of how the business truly operates. Drawing on real-world experience with organizations transitioning toward data-centric enterprises, McComb and Dunn explain why accounting has been a major barrier to progress-and how it can become a powerful enabler instead. Written for business leaders, technologists, and forward-thinking accountants, The Future of Accounting offers a bold vision for transforming accounting into a modern, data-driven discipline.