Although the transition from hierarchical to relational databases marked a crucial turning point in the development of accounting systems, the concept of hierarchy has not entirely been abandoned. The aim of this research is to highlight the critical aspects and trade-offs between the hierarchical and relational structures of a database accounting system (DAS). First, we address the relationships between database accounting structure and accounting data coding: hierarchical coding, as distinct from sequential encoding schemes, may have different implications on the selectivity/accuracy/efficiency of the DAS. Next, we investigate the impact that both structure and data encoding schemes have on select queries and update queries: hierarchical models allow for higher efficiency in performing select queries, but higher rigidity in executing update queries; conversely, relational models allow for higher flexibility of update queries, but higher complexity in performing select queries. Finally, we offer suggestions for managing the tradeoffs between both types of DAS.

Hierarchical and relational database accounting systems: critical aspects and trade-offs

CASERIO, CARLO;
2013

Abstract

Although the transition from hierarchical to relational databases marked a crucial turning point in the development of accounting systems, the concept of hierarchy has not entirely been abandoned. The aim of this research is to highlight the critical aspects and trade-offs between the hierarchical and relational structures of a database accounting system (DAS). First, we address the relationships between database accounting structure and accounting data coding: hierarchical coding, as distinct from sequential encoding schemes, may have different implications on the selectivity/accuracy/efficiency of the DAS. Next, we investigate the impact that both structure and data encoding schemes have on select queries and update queries: hierarchical models allow for higher efficiency in performing select queries, but higher rigidity in executing update queries; conversely, relational models allow for higher flexibility of update queries, but higher complexity in performing select queries. Finally, we offer suggestions for managing the tradeoffs between both types of DAS.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11389/11758
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