Developing a Data Warehouse: Some Guidelines and Suggestions

Abstract

Although accounting information systems (AIS) are an important source of information for strategic development, the systems possess overriding limitations. Data Warehousing (DW) has emerged as an important tool to overcome these limitations by making use of existing data storage and database management technologies to organize the storage of relevant corporate data spanning several sources and time periods into one central location. Because DW projects are risky and expensive undertakings, however, care must be taken in their planning and development. This paper includes recommendations for the successful implementation of a DW project, addressing effectiveness, efficiency, and security issues.