Abstrak
<p><strong>BEHAVIOR</strong><strong>AL</strong><strong> ASPECT</strong><strong>S</strong><strong> OF REPORTING AND COMMUNICATION REQUIREMENTS OF ACCOUNTING INFORMATION SYSTEMS</strong></p><p align="center"><em>Accounting as a business language, in addition to providing financial information, also provides information about human resources, organizations, social programs, governance activities, and other business ventures in order to make internal and external corporate decisions to support strategic decision making. As a business language</em><em>, </em><em> accounting certainly becomes a very important element in communication to achieve the expected goals, effective communication skills with the aim to prepare reports clearly, concisely, and accurately so that it can meet the needs of its users. </em><em>Related to b</em><em>ehavior of financial statement providers for financial reporting, the value of a financial statement must be reliable and relevant</em><em>. In order to </em><em>be reliable and can influence the decision making, financial statements must be correct in its presentation, have a test power, and are neutral and have predictive value, feedback value, and timeliness in its presentation. The essence of the accounting process is communication of information with financial or management implications. To be an effective accountant</em><em>, someone </em><em> must have effective communication skills with the aim of preparing a clear, concise and accurate report so that it can meet the needs of its users</em></p>