Database management systems: getting the most from your database

Database management systems (DBMS) enable managers to manipulate information easily, but they also increase the risk of inaccurate or lost information. Accountants using DBMSs should take precautions to increase database security, accuracy, and completeness. When creating files, careful consideratio...

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Bibliographic Details
Published in:Journal of accountancy 1988-05, Vol.165 (5), p.122
Main Authors: Bagranoff, Nancy, Simkin, Mark G
Format: Magazinearticle
Language:English
Subjects:
Accounting firms
Accounting services
Data base management systems
Data entry
Database management systems
DBMS software
Guidelines
Implementations
Procedures
Software packages
Technology application
Trends
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Summary:Database management systems (DBMS) enable managers to manipulate information easily, but they also increase the risk of inaccurate or lost information. Accountants using DBMSs should take precautions to increase database security, accuracy, and completeness. When creating files, careful consideration should be given to the record structure to facilitate input and correction procedures. The data manipulation language of the DBMS allows the user to perform searches, edit, and audit files for accuracy and integrity. Relational DBMSs can be indexed for sequencing purposes. Compared with sorting, indexing lowers the risk of file error since less physical data transport is required. DBMS output controls provide unique, tangible evidence of database integrity. High quality DBMSs provide several levels of password capabilities that also can be used for database protection.
ISSN:0021-8448
1945-0729