Accounting information systems with an emphasis on accounting basis used in public sector

Accounting information system is a system which task is to record, process and report past transactions in accordance with generally accepted accounting. IS strategy include extensive measures in order to achieve the objectives of an organization's information systems that communicate with the user, the administrator, and institutions outside of organizations. Accounting information systems in organizations is center of attention to revitalize the accountability responsibility, because theoretical framework of large public sector institutions such as municipalities, mostly in the concept of public accountability has been developed. Accountability requires governments for items such as provision of financial resources, increased financial resources, to accomplish goals that they used these funds to provide logical reasons. For this purpose, the accounting basis used to identify and record income and expenses as well as assets and liabilities, need for more and better provide a sound basis this responsibility. In this paper, theoretical framework of public sector, especially municipalities followed and developed accounting basis.