What question did this study set out to answer?

The aim is to explore the use of data base management systems in teaching accounting information systems.

June 15, 2026

Using a Data Base Management System in an Accounting Information Systems Course.

Key Points

The aim is to explore the use of data base management systems in teaching accounting information systems.
Incorporates exercises using data base management systems in course design.
Challenges students to apply previously learned accounting concepts creatively.
Focuses on comparing data base systems to traditional bookkeeping methods.
Students improved their understanding of accounting representation as a data base.
Creative problem-solving was enhanced through hands-on exercises.
Engagement with fourth-generation software led to better retention of concepts.

Abstract

Abstract Fourth-generation software, such as a data base management system, may be used in the design and development of an accounting system. This software represents an alternative to the use of a packaged bookkeeping system or the writing of COBOL or BASIC programs. Exercises involving a data base management system are provided in this article; they should challenge students to think creatively about previously learned concepts and the issues involving their implementation, as well as to learn to represent the "books" of an entity as a data base.

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Using a Data Base Management System in an Accounting Information Systems Course.

Key Points

Abstract

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