Research on future accounting information system in the Internet of Things era

摘要

The paper first introduces the current accounting information system and analyzes its advantages. Then a future framework of accounting information system based on event accounting theory in the era of IoT is elaborated. Additionally, XBRL is introduced in this framework to improve data accuracy and integrity. By a combination of the above features, the framework can meet the various needs from different people. However, the data security and XBRL format supporting mechanism are subject to further development before this framework can be implemented and applied.