Akademik Bilisim 2009

TitleData Models of Accounting Information Systems
Author(s)Author #1
Name: Igli Hakrama
Org: Epoka University
Country: Albania
Email: iglihakrama__at__epoka.edu.al

Author #2
Name: Ahmed Fatih Ersoy
Org: Epoka University
Country: Albania
Email: afersoy__at__epoka.edu.al

Other Author(s)
Keywordsaccounting information system, data model, resource event agent, items agents cash
AbstractThe purpose of a data model is to describe logic structure of the object system, as it is looked by his users. In Accounting Information Systems, the object is the economic entrepreneur and the information stored which is needed in a structural way so the data may be consistent and integrated.
Reality modeling of the components around the economic unit is very important for building an efficient system which stores the information about the economic unit.
In the beginning of Accounting Information Systems modeling of the data was made by materializing the processes of the economic unit into process which the computer may process fast and with fewer errors than humans. This model didnt take into consideration the structure of traditional data of the discipline of accounting. They stored the model intact as it was described by Pacioli during the Renaissance. The Conservatism is really appreciated in the accounting profession. So the change from a stable model and which has been in use more than half millennium in a new model would not be easy accepted from the community, unless the new model wasnt clear enough and usable.
Topics Veri Tabanı ve Yönetimi
Submission 111.doc (395KB)


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