Data Models of Accounting Information Systems 
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Data Models of Accounting Information Systems
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Igli Hakrama
1 of 2: hakrama_ersoy_AB0...
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Akademik Bilişim’09 - XI. Akademik Bilişim Konferansı Bildirileri
11-13 Şubat 2009 Harran Üniversitesi, Şanlıurfa
Data Models of Accounting Information Systems REA vs. IAC
Igli Hakrama, Ahmed Fatih Ersoy
Epoka University Computer Engineering Department, Tirana / Albania iglihakrama@epoka.edu.al, afersoy@epoka.edu.al
Abstract: The 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 efcient 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 didn’t 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
“Renaissance”.
The
Conservatism
really the half accounting profession.
So the the change from a stable model and whichishas beenappreciated in use moreinthan millennium in a new model would not be easy accepted from the community, unless the new model wasn’t clear enough and usable.
The Traditional Model uses statements to prevent errors and repetitions in computing. As the computers do the calculations very fast and without errors, there is no need for these statements.
So the statements are just converted in virtual views that contains the information processed and is viewed as many times as the user need.
Beginning from the
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Data Models of Accounting Information Systems
Uploaded by
Igli Hakrama
1 of 2: hakrama_ersoy_AB0...
top 3%
5,373
Download
Akademik Bilişim’09 - XI. Akademik Bilişim Konferansı Bildirileri
11-13 Şubat 2009 Harran Üniversitesi, Şanlıurfa
Data Models of Accounting Information Systems REA vs. IAC
Igli Hakrama, Ahmed Fatih Ersoy
Epoka University Computer Engineering Department, Tirana / Albania iglihakrama@epoka.edu.al, afersoy@epoka.edu.al
Abstract: The 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 efcient 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 didn’t 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
“Renaissance”.
The
Conservatism
really the half accounting profession.
So the the change from a stable model and whichishas beenappreciated in use moreinthan millennium in a new model would not be easy accepted from the community, unless the new model wasn’t clear enough and usable.
The Traditional Model uses statements to prevent errors and repetitions in computing. As the computers do the calculations very fast and without errors, there is no need for these statements.
So the statements are just converted in virtual views that contains the information processed and is viewed as many times as the user need.
Beginning from the