Use the object model for the development of accounting information systems design
THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES,
2009, Volume 6, Issue 25, Pages 69-99
AbstractI have taken the design of accounting information systems take many forms to fit with the evolution in the nature of the environment in which they operate business organizations as well as increasing the quantity and quality needs of users of accounting information. It may be noted that these forms design has relied primarily on his field of computer science of programming languages made it easier for staff designers from a conditioning appropriate them to facilitate the process used in the work environment of accounting and according to what Otrth approaches or entrances to formulate theories of accounting in several aspects Perhaps the most important of the goals, and the conceptual. As is well known to specialists in the field of accounting that the method of designing accounting information systems of traditional characterized by being a working-class base in the area or perimeter of financial accounting, and it focuses in his work to absorb, process and maintain historical data subsequent to achieve economic events. Which indicates the existence of shortcomings in the models presented it did not deal with the areas of accounting such as management accounting, which select (Zimmerman, 1997: 14) purposes or two main goals for the system of management accounting: the first is to provide information necessary and appropriate to my job of planning and decision-making and second, to help stimulate and control the work of individuals in the unit to achieve the economic goals that you want to manage the unit to achieve. This research focuses on the first purpose above: the item on the planning and decision-making. and build "on the above problem, the research discusses the design of accounting information systems fit with the multiple uses of the different communities of users according to different conditions of the resolution circumstantial." As we will Find the paragraphs in sequence to meet that goal.
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