Page 55 - Accounting Information Systems
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26 PART I Overview of Accounting Information Systems
FI G U RE
1-12 FLAT-FILE MODEL
User Stand-Alone Application User-Owned Data Sets
Customer Data
(Current Accounts
Receivable)
Accounting Billing/Accounts
Receivable System Sales Invoices
Cash Receipts
Customer Data
(Historic/Demographic
Orientation)
Product Promotion
Marketing
System
Sales Invoices
Customer Data
(Historic/Product
Service Scheduling Orientation)
Product Services
System
Product Services
Schedule
Task-Data Dependency
Another problem with the flat-file approach is the user’s inability to obtain additional information as his
or her needs change. This problem is called task-data dependency. The user’s information set is con-
strained by the data that he or she possesses and controls. Users act independently rather than as members
of a user community. In such an environment, it is very difficult to establish a mechanism for the formal
sharing of data. Therefore, new information needs tend to be satisfied by procuring new data files.
This takes time, inhibits performance, adds to data redundancy, and drives data management costs
even higher.
