Design and Implementation of Accounting Information System Teaching Experiment Based on REA

DOI

10.2991/icmete-19.2019.15How to use a DOI?

Keywords

Design; Implementation; Accounting information system; Teaching experiment; REA

Abstract

In today's increasingly fierce business competition, the problem of information integration between accounting information systems and enterprise business systems has become more and more important. Traditional accounting information systems have abandoned a large amount of non-financial information. A series of problems such as information lag have caused enterprise managers to rely more on other business systems of the enterprise to obtain relevant decision-making information. The status of accounting has been questioned as never before. This paper first proposes under the traditional double-entry bookkeeping method. The accounting information system has been unable to integrate well with the business information system of the enterprise. Next, the existing data integration methods are described, and finally the REA database schema is discussed. It is an inevitable choice to solve the problem of integration of accounting information system and business information system.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - XiaoLin Guo
AU  - Yongwang Zhang
PY  - 2019/05
DA  - 2019/05
TI  - Design and Implementation of Accounting Information System Teaching Experiment Based on REA
BT  - Proceedings of the 2019 International Conference on Management, Education Technology and Economics (ICMETE 2019)
PB  - Atlantis Press
SP  - 61
EP  - 64
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmete-19.2019.15
DO  - 10.2991/icmete-19.2019.15
ID  - Guo2019/05
ER  -