The Evolution and Importance of Accounting Information Systems
Amanda N. Smith
Liberty University
The Evolution and Importance of Accounting Information Systems
In the beginning God created the heavens and the earth Genesis 1:1. Similarly, in the beginning of accounting there was the abacus. The abacus made its debut in the period 2700-2300 BC and is believed by the Old Babylonian scholars to have been used in simple addition and subtraction calculations. However, it was proved far too simplistic for more complex calculations. Through the years, many civilizations, such as the Egyptians, Persians, Greeks, Romans, etc, created their own versions of the abacus. (Wikipedia)
In 1642, Blaise Pascal, a French native, introduced the first calculator that would become “a device that will eventually perform all four arithmetic operations without relying on human intelligence”. His machine consisted of gears and wheels that were capable of adding, subtracting, multiplying and dividing. This bright idea caught on quickly and carried across the seas to the mainland United States where hand cranked adding machines became the next big invention. In 1887 Dorr E. Felt pulled the calculator inventions into the push button stage and by 1948 a rather lumpy pocket calculator was in existence. (thecalculatorsite).
By the time of the Second World War, the need for challenging code-breaking allowed for the creation of the first all-electronic computer known as Colossus. This computer, however, was specialized to perform Boolean algorithms. Meaning the computer was trying to find multiple algorithms at one time to precisely drop bombs. This technological advancement assisted in the creation of the first general calculating computer in 1943. Thus the Electronic Numerical Integrator And Computer (ENIAC) was born.
The ENIAC was a completely digital artillery firing table calculator that could also solve a large class of numerical...