Abstract

The development of information technology has brought a change significant in business. The problems that occur at this time are still large barriers to management in decision making process. This is because there is still a lack of information that can be obtained quickly with the advent of information technology, there are several types of information systems that we can see, among others Decision Support System, Executive Information System, Accounting Information System, Accounting Information System, Expert System, Electronic Data Processing System, Management Information System, and Electronic Data Processing Systems. The research method used in this study is a qualitative method. The development of information technology too influential on the field of management accounting as a field information producer in the planning framework, controlling and decision making of management. The influence can be of a nature profitable or detrimental to the company.

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