Data Modeling And Accounting Information Systems

Abstract

Historically, accounting information systems (AIS) has not had a unifying theme (McCarthy 1999), although there have certainly been some group efforts aimed at producing an AIS teaching charter.  Long laundry lists of technical topics make neither a good course nor a sound curriculum (McCarthy 2003).  In recent years, AIS educators increasingly use the data modeling approach to teaching AIS (Hollander et al., 2000; Romney and Steinbart 2000).  Evidence suggests that users’ participation in the data modeling process is the reason for the considerable attention given to use data modeling in teaching AIS (Byers & Beltz 1994).  This article explores data modeling approaches, in specific REA data modeling, that can be used in teaching AIS.  It is divided into three sections.  The first section introduces the golden age of database by addressing the various methodologies of data modeling.  The second section explains the REA data modeling using cardinalities that can be used in delivering AIS classes.  The last section summarizes the overall conclusion of the article.