Open AccessTowards Integrating Advanced Database Concepts Into Accounting
Author(s) -
David Olsen,
Sharon Kimmell
Publication year - 1998
Publication title -
the review of business information systems
Language(s) - English
Resource type - Journals
eISSN - 2157-9547
pISSN - 1534-665X
DOI - 10.19030/rbis.v2i3.5468
Subject(s) - computer science , key (lock) , table (database) , function (biology) , emerging technologies , context (archaeology) , data science , database , artificial intelligence , paleontology , computer security , evolutionary biology , biology
This paper provides a review of several recently developed, advanced database technologies which could dramatically affect current accounting practice. These technologies are discussed in the context of a proposed taxonomy along four specified dimensions. The paper also provides a description of each of these technologies and an associated table of key concepts as well as a definition or description. The paper discusses the advantages and disadvantages of each of these newer technologies and their applicability to the accounting function in companies. Where appropriate, concrete examples of accounting applications for these technologies are provided.