The development of information technology is currently growing rapidly, moreover the formation of integrated economic zones in the Southeast Asia region or what is called the ASEAN Economic Community (MEA) in 2015. The development of information and communication technology now has a positive influence on society, especially business actors carry out business activities in various fields. The aim of this paper is to find out what is ethernet switched LANs from accounting information system perspective itself. This paper used literature study method as its research method that examine the previous literatures to complete this paper. The result showed that ethernet has advantages as well as disadventages to accounting information system. Ethernet also has some issues about security that some attacker might leaked some important information, but the issue can be solved by using a central authentication server.