FINANCIAL ACCOUNTING DATABASES: ISSUES FOR MIS DESIGN.

Miklos A. Vasarhelyi, David C.H. Yang

Research output: Contribution to journalConference articlepeer-review

Abstract

Decision support systems often use externally generated information. This substantial increase of the usage of acquirable data structures brings us to the discussion of key MIS questions related to: (1) increased exposure due to acquisition of foreign data, (2) integration of foreign data structures into corporate MISs, (3) costs and needs, (4) potentials and liabilities, (5) database updates and reliability, and (6) relationship with databases suppliers. The integration of these financial accounting databases into corporate information systems brings in a new design dimension that must be considered and analyzed. This paper discusses these issues in light of features and comparisons performed between two financial accounting databases-The Value Line and COMPUSTAT databases.

Original languageAmerican English
Pages (from-to)649-657
Number of pages9
JournalProceedings of the Hawaii International Conference on System Science
Volume1 a
StatePublished - 1986
Externally publishedYes

ASJC Scopus subject areas

  • General Computer Science

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