Page 10 - Accounting Information Systems

Contents ix

Manufacturing Resource Planning (MRP II) 331
Enterprise Resource Planning (ERP) Systems 333
SUMMARY 334

Chapter 8 Financial Reporting and Management
Reporting Systems 349

THE GENERAL LEDGER SYSTEM 349
The Journal Voucher 350
The GLS Database 350
GLS Procedures 352
THE FINANCIAL REPORTING SYSTEM 352
Sophisticated Users with Homogeneous Information Needs 352
Financial Reporting Procedures 352
XBRL—REENGINEERING FINANCIAL REPORTING 355
XML 355
XBRL 356
The Current State of XBRL Reporting 361
CONTROLLING THE FRS 362
SAS 78/COSO Control Issues 362
Internal Control Implications of XBRL 364
THE MANAGEMENT REPORTING SYSTEM 365
FACTORS THAT INFLUENCE THE MRS 365
Management Principles 365
Management Function, Level, and Decision Type 368
Problem Structure 370
Types of Management Reports 371
Responsibility Accounting 374
Behavioral Considerations 378
SUMMARY 380

Part III Advanced Technologies in Accounting
Information 395

Chapter 9 Database Management Systems 397

OVERVIEW OF THE FLAT-FILE VERSUS DATABASE
APPROACH 398
Data Storage 398
Data Updating 398
Currency of Information 399
Task-Data Dependency 399
The Database Approach 399
Flat-File Problems Solved 400