A User-Oriented Approach To Data Modeling: A Blueprint For Generating Financial Statements And Other Accounting-Related Documents And Reports

Abstract

In contrast to traditional and innovative data models in the database design process, such as the Entity-Relationship (E-R) and Resource Event Agent Location (REAL) models, respectively, a user-oriented approach to the data modeling of a relational database to satisfy users’ information needs is presented.  Although relational database management systems (RDBMS) are powerful for organizing, manipulating, and retrieving data, they are inadequate if the needed data elements are not captured and included, required relationships are not identified and implemented, or incorrect relationships are identified in the data model because the needs of information users were neglected or identified incorrectly during the data modeling.  Using the case of an accounting information system (AIS) for a simple merchandising enterprise, this paper illustrates how user information needs can be met when a user-oriented approach is followed in the data modeling.  Specifically, it provides a blueprint for generating financial statements and other accounting-related documents and reports from a relational database that utilizes user perspectives.