Abstract
This paper describes an implementation of an events accounting system which was specifically designed to facilitate the use of its disaggregated data in support of various intelligence, design, and choice decisions in a manufacturing environment. The system also models the processing of normal accounting data and reports, but it does so by materializing chart of account classifications exclusively with procedures (as opposed to conventional general ledger systems which rely primarily on declarative features). The particular implementation described herein uses a relational data base foundation, and its decision support is effected with a variety of microcomputer facilities, such as spreadsheets and graphics. The paper concentrates first on describing the derivation of data-modelled relations in accordance with an REA accounting framework. It then proceeds with a description of the DSS framework used and the correspondence of various components of this implementation with elements of that framework. The paper concludes with an assessment of problems encountered and an enumeration of future plans for more complete integration of accounting systems with marketing, materials, and logistics planning systems.
Support for the computer implementation described in this paper was provided by The Touche Ross Foundation through its Aid to Accounting Education Program.
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Denna, E.L., McCarthy, W.E. (1987). An Events Accounting Foundation for DSS Implementation. In: Holsapple, C.W., Whinston, A.B. (eds) Decision Support Systems: Theory and Application. NATO ASI Series, vol 31. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-83088-4_9
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DOI: https://doi.org/10.1007/978-3-642-83088-4_9
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