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Ebook Accounting information systems (6/E): Part 2

Part 2 book “Accounting information systems” has contents: Database management systems, enterprise resource planning systems, electronic commerce systems, managing the systems development life cycle, construct, deliver, and maintain systems project, and other contents. | Part III Advanced Technologies in Accounting Information CHAPTER 9 Database Management Systems CHAPTER 10 The REA Approach to Database Modeling CHAPTER 11 Enterprise Resource Planning Systems CHAPTER 12 Electronic Commerce Systems Chapter 9 Database Management Systems LEARNING OBJECTIVES After studying this chapter, you should: • Understand the operational problems inherent in the flat-file approach to data management that gave rise to the database concept. • Understand the relationships among the defining elements of the database environment. • Understand the anomalies caused by unnormalized databases and the need for data normalization. • Be familiar with the stages in database design, including entity identification, data modeling, constructing the physical database, and preparing user views. • Be familiar with the operational features of distributed databases and recognize the issues that need to be considered in deciding on a particular database configuration. T his chapter deals with the database approach to managing an organization’s data resources. The database model is a particular philosophy whose objectives are supported by specific strategies, techniques, hardware, and software that are very different from those associated with flat-file environments. Chapter 1 drew a distinction between two general data management approaches: the flat-file model and the database model. Because the best way to present the virtues of the database model is by contrast with the flat-file model, the first section of this chapter examines how traditional flat-file problems are resolved under the database approach. Important features of modern relational databases are covered later in the chapter. The second section describes in detail the functions and relationship between four primary elements of the database environment: the users, the database management system (DBMS), the database administrator (DBA), and the physical database. The third section is .