The Computer & ACCOUNTING THEORY

Abstract

#When the computer has been taken place in the accounting science in the early sixty of this century alot of signifcant changes has been taken place in the accountants work, there for we can call this a revolution, also the use of computer extend not only to quality of the accountant but to formation of conceptual frame work which considered the guide of accountant in his practice. From the above information it would be beneficial to explaine the important of this study in explainng the effect of using computer in formation the generally accepted accounting principles. the aim of this study was to explained the tecnological developments with special emphasis in using Computer and their role in the application of one important approach in developing the accounting theory which expanded in the disclosure.