An object-oriented approach to the design of real-time accounting information systems

Article Abstract:

An object-oriented modelling technique allows a broad range of users to access accounting information. The model incorporates traditional financial accounting systems as well as events-based information. The object-oriented modelling approach is presented as an alternative to E-R modeling and relational database implementation models.

Methods, Usage, Accounting, Information services, Information storage and retrieval systems, Real time systems, Real-time systems, Object-oriented databases, Object oriented databases

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Public sector accounting and financial management in a developing country organisational context: a three-dimensional view

Article Abstract:

Issues related to the function of accounting systems as they relate to the economic development of developing countries are examined, focusing on the need to consider both the socio-political context of the countries as well as the technical matters of accounting. Topics include a case study of the Volta River Authority in Ghana.

Australia, Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Ghana, Developing countries, Economic development, Public sector

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