Accounting For The Benefits Of Database Normalization

Abstract

This paper proposes a teaching approach to reinforce accounting students’ understanding of the concept of database normalization. Unlike a conceptual approach shown in most of the AIS textbooks, this approach involves with calculations and reconciliations with which accounting students are familiar because the methods are frequently used in accounting courses. The approach gives students the opportunity to justify the changes made to database structure during the database normalization process in terms of its efficiency and effectiveness. Further, the justification will help students realize and understand the purpose and benefits of database normalization. Instructors can easily adopt this approach to any of their own exercises used to cover database normalization concept.