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.

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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.

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Information systems reliability assurance: the inherent difficulty in structured analysis of dynamic processes

Article Abstract:

The author explores reliability testing in the development of information systems. He points out the conflict of evaluating development processes with dynamic rather than static analysis, and he mentions that one must include tests which explore the implications for individuals and society.

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