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A ministerial decree or ministerial order is a decree by a ministry. With a ministerial decree the administrative department is delegated the task to impose a formal judgement or mandate. Ministerial decrees are usually imposed under the authority of the department's chief minister, secretary or administrator.
The pace of scientific and technological progress in business informatics is quite rapid; therefore, subjects taught are under permanent reconsideration and revision. [5] In its evolution, the business informatics discipline is fairly young. Therefore, significant hurdles have to be overcome in order to further establish its vision. [6]
In United States law, a ministerial act is a government action "performed according to legal authority, established procedures or instructions from a superior, without exercising any individual judgment." [1] It can be any act a functionary or bureaucrat performs in a prescribed manner, without exercising any individual judgment or discretion. [2]
This process means that even though the permanent secretary would normally be able to appear before the Public accounts committee to be held accountable for an action, as the accounting officer, the use of a ministerial direction transfers responsibility to the minister. [5]
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
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Record to report or R2R is a Finance and Accounting (F&A) management process which involves collecting, processing and delivering relevant, timely and accurate information used for providing strategic, financial and operational feedback to understand how a business is performing. [1]