Systematic accounting is a business tool that allows and supports the systematic recording and control of all operations carried out in the company. The benefits of using systematic accounting for manual accounting are its speed to produce operational and performance reports required by management and the highest quality of presentation and security for the benefit of customers, suppliers and shareholders.
Systematic accounting as a branch of knowledge represents a technological development of Positive Free Theory, yet in its practical application may face problems of quality or of a qualitative nature. As a quantity, their resolutions retain a non-positive profile, while qualitatively they fall under the theme of social construction sociology, easily distinguishable from the design of their proposed solutions. .
The purpose of the study of systematic accounting is contextual information. As is known, in the current scheme of large organizations, the integrated information system (known as ERP, or Enterprise Resources Planning) consists of: the information management system and the information system. The latter is distinguished by two information processes: the (traditional) circuit called financial accounting, which links government bodies with investors and suppliers and the (new) circuit called management accounting, which links rules with decision and action.
Systematized Accounting performs its services in companies among accounting assistants in the activities of financial accounting (general accounting and fiscal and business affairs) and administrative accounting (treasury, revenue and expenses). Well, in addition, systematic accounting covers the needs of management accounting, under an independent commission, sub-delegated by the principal responsible for administrative control (called a controller, controller, or controller, on whom would have the greatest weight of administrative control), so that coordinated a control and communication system can be maintained.