Resumen de Do Firms Use The Database Accounting Aproach In the Desing Of Their AIS?
Siew H. Chan, Lee J. Yao, John R. Carlson
This paper examines current progress toward a dynamic database accounting system. Further advances in database technology and interactive communication media, coupled with improvements in financial reporting practices, are encouraging more organizations to adopt some form of database-driven accounting system. This paper presents a typology that categorizes accounting systems based on both the accounting and technological approaches used. A dynamic database accounting system allows for passive information retrieval as well as interactive queries and dynamic, real-time information presentation. The ability of users to access current accounting information and to configure its contents and format for their particular needs is essential for good decision-making. The typology provides the underlying foundation for the formulation of three propositions. A field study was conducted to provide some insight into the propositions. The data obtained from eight firms are discussed.
