(REA) (Relational Database) (BSC) ( ) (Benchmarking) (Pacioli Luca) .(Joseph and George, 2005)

Transcription

1 ( / ) - : : - - ( / / / / ). ١٢١

2 ١٢٢. (REA) (Relational Database) (BSC) ( ) (Benchmarking). ( ) ) (Pacioli Luca) ( -.(Joseph and George, 2005) : -.

3 ١٢٣... - ( ). -.(Joseph and George, 2005) ( )

4 ١٢٤. : : : :

5 ١٢٥ : : Colantoni) (Events Theory) - et al., 1971 and Lieberman and Whinston, 1975 and Haseman and (Sorter, 1969).(Whinston, 1976.(Hierarchical Database) Model

6 ١٢٦ - (Everest and Weber,1977). (McCarthy,1979) - (Entity-Relationship Model) ( ) (Entities). (McCarthy,1982) ( ) (Relationships) - ( ). (Resources, Events, and Agents) REA (REA)..(Entity Relationship) (REA).(McCarthy) (REA) (REA). REA

7 ١٢٧... Joseph and George,) (Balanced Scorecard) (REA) (2005 (BSC).(REA) (Attributes). :.(REA) ( ) :.(REA) : ( ) : ) :.(REA).(REA) ( ( ) : ( ) :.(Relational Database) (REA) ) :. (REA) ( (Balanced Scorecard (BSC)) : :.(BSC) :

8 ١٢٨ :.(BSC).(BSC).(BSC) : : (Benchmarking) : :... : : :. :.. : :. : :. :. :. :. :. : :

9 ١٢٩... (REA)( ) : : (REA) Entity-Relationship) ( ) : (McCarthy) (McCarthy,1979) (Entities) (Model : (Relations) -. (Entity-Relationship Diagram) -. (Attributes) ) (McCarthy,1982) (REA) ( (REA) ( ) (REA)

10 ) ١٣٠ (. (REA) : (McCarthy,1982) : (REA) - : : -. - : - ) (. : -. : - : -.

11 ١٣١ (REA) (Joseph and George, 2005) : :.. :. (REA) ( ) : ) :(Romney and Steinbart, 2003) (REA) (. -١. -٢. -٣

12 .(Commitment Events) ١٣٢. (REA). -٤-٥.. (REA) ( ) (Relational Database) : (REA) :(Romney and Steinbart, 2003) (Many-to-Many) -. (Attributes) - (One-to-One) -.(One-to-Many)

13 ١٣٣... (REA)( ) : : (REA) - : (REA) -.(Romney and Steinbart, 2003) -.(Romney and Steinbart, 2003) -.(McCarthy,1982).(Wilkinson et al., 2000) -.(McCarthy, 1982) -.

14 ١٣٤ (REA) -. (REA) Romney) (DCA (REA) (Semantic Orientation).(and Steinbart, 2003 ).(Poles et al., 2004) (Geerts and McCarthy, 1997). REA.(Dunn and Grabski, 2000) (REA) - (Poles et al., 2004) (REA) (Poles et al., 2004) (REA) (McCarthy, 2003). (REA)

15 ١٣٥... (REA) - (Supply Chain) (REA) Hugen)..(and McCarthy, 2000 Joseph) (REA) - :(and George, (REA).(Geerts and McCarthy, 1999) -

16 ١٣٦ (Balanced Scorecard) : (BSC) : : (Kaplan and Norton, 1992) (BSC) (BSC) (Horngren et al., 2006)...(Horngren et al., 2006) Malina) BSC : (BSC) (and Selto, 2001; Chow et al.,

17 ١٣٧ (BSC) : : (Kaplan and Norton, 1992, 1993) (Financial Perspective) : : -. (Customer Perspective) : -. (Internal - Business - Process) : -..

18 ١٣٨ (Learning and Growth) : -.. (BSC) (BSC) : (Chow et al., 1997) : (BSC) (BSC) -..(BSC)

19 ١٣٩ (BSC) : : (BSC) (BSC) - ) (..

20 ١٤٠.(Horngren et al., 2006) (BSC) - (Kaplan and Norton, 1992)..(Chow et al., 1997) (BSC) - (BSC) (Hoque and James, 2000). - -.(Brewer, 2004) (BSC) -...

21 ١٤١....(Chow et al., 1997) -. (Benchmarking) : : (Horngren et al., 2006) (Best Practices) :.( Benchmarking/).( benchmarking)

22 ١٤٢. : : -.(Elnathan et al., 1996) - : : ( : -.. : - : -. : -

23 ١٤٣.... : -. Expert Team Work (Elnathan et al., 1996) : ( Jones, 2004) :

24 ١٤٤ : : ( & Jones, N., 2004) : : -.(Elnathan et al.,1996) -.(Jones, 2004) -. -

25 ١٤٥.....(Jones, 2004) : : : (REA) ( ) ( ). : :.(REA) ( )

26 ١٤٦. ( )

27 ١٤٧... : : (REA).(REA) ( ) (REA) (Fields ) (Attributes) : : : -. - ( ).

28 ١٤٨ - ( ). ) (BSC) (BSC) (BSC) (. ( ) (Database Accounting System) - (Microsoft Access).

29 ١٤٩... : -. (REA) ( ) -. (REA) ( ) -. - (REA).. (BSC) -

30 ١٥٠ : (BSC) (REA) - (BSC). ( ) ( ) -. -.(REA)

31 ١٥١... -.(Microsoft Access) First: Books Horngren, C.T., Datar, S.M. and Foster, G. (2006) Cost Accounting A Managerial Emphasis, Pearson Education, Inc., New jersey, 12 th ed. Romney, M.B. and Steinbart, P.J. (2003) Accounting Information Systems, Prentice Hall Business Pub., 9 th ed. Wilkinson, J.W. et al., (2000) Accounting Information Systems: Essential Concepts and Applications, John Wiley & Sons, Inc., New York, 4 th ed. Second: Periodicals Brewer, P. (2004) Putting Strategy into the Balanced Scorecard, Chartered Accountants Journal, (April). Chow, C.W., Haddad, K.M. and Williamson, J.E. (1997) Applying the Balanced Scorecard to Small Companies, Management Accounting, (Aug.). Colantoni, C.S., Manes, R.P. and Whinston A.B. (1971) A Unified Approach to the Theory of Accounting and Information Systems, The Accounting Review, (Jan.). Dunn, C.L. and Grabski, S.V. (2000) "Perceived Semantic Expressiveness of Accounting Systems and Task Accuracy Effects", International Journal of Accounting Information Systems, I(2). Elnathan, D., lin, T.W. and Young, S.M. (1996) Benchmarking and Management Accounting: A Framework for Research, Journal of Management Accounting Research, 8. Everest, G.C. and Weber, R. (1977) A Relational Approach to Accounting Models, The Accounting Review, (April). Geerts, G.L. and McCarthy, W.E. (1999) An Accounting Object Infrastructure for Knowledge based Enterprise Models, IEEE Intelligent Systems, July/August. Haseman, W.D. and Whinston, A.B. (1976) Design of A Multidimensional Accounting System, The Accounting Review, (Jan.). Hoque, Z. and James, W. (2000) Linking the Balanced Scorecard Measures to Size and Market Factors, Impact on Organizational Performance, Journal of Management Accounting Research, 12. Jones, N. (2004) Benchmarking for Competitive Advantage, Benchmarking Training Article. Joseph, G. and George, A. (2005) Merging Management Accounting with Database Design, Management Accounting Quarterly, 6(2), (Winter). Kaplan, R.S. and Norton, D.P. (1992) The Balanced Scorecard-Measures that Drive Performance, Harvard Business Review, 70, (Jan./Feb.)., (1993) Putting the Balanced Scorecard to Work, Harvard Business Review, (Sep./Oct.)., (1996) Using the Balanced Scorecard as a Strategic Management System, Harvard Business Review, (Jan./Feb.). Lieberman, A.Z. and Whinston, A.B. (1975) Structuring of an Events-Accounting Information System, The Accounting Review, (April).

32 ١٥٢ Malina, M.A. and Selto, F.H. (2001) Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard, Journal of Management Accounting Research. McCarthy, W.E. (1979) An Entity Relationship View of Accounting Models, The Accounting Review, LIV (4), (Oct.)., (1982) The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment, The Accounting Review, (July)., (2003) The REA Modeling Approach To Teaching Accounting Information Systems, Issues in Accounting Education, 18(4), (Nov.). Sorter, G.H. (1969) An Events Approach to Basic Accounting Theory, The Accounting Review, (Jan.). Third: Other Printed Matters Geerts, G.L. and McCarthy, W.E. (1997) Modeling Business Enterprises as value Added Process Hierarchies with Resource Event Agent Object Templates, In: Sutherland, J. and Patel, D. Business Object Design and Implementation, Springer- Verlag, New York. Haugen, R. and McCarthy, W.E. (2000) REA, a Semantic Model for Internet Supply Chain Collaboration, OOPSLA 2000, Business Object Component Workshop VI: Enterprise Application Integration. Poles, G. et al., (2004) The Pragmatic Quality of Resources Events- Agents Diagrams: An Experimental Evaluation, The 2 nd International Workshop on Conceptual Modeling Quality, (Jan.)., (2004) User Comprehension of Accounting Information Structures: An Empirical Test of the REA Model, The 2 nd International Workshop on Conceptual Modeling Quality, (July)., (2004) Construction and Pre-test of a Semantic Expressiveness Measure for Conceptual Models, The 2 nd International Workshop on Conceptual Modeling Quality, (Aug.). Fourth: Websites

33 ١٥٣... A Suggested Framework to Support the Role of Management Accountants in Designing the Accounting Systems in an Environment of Sharing Databases G. A. A. Ali Assistant Professor Faculty of Economics and Administration King Abdulaziz University, Jeddah, Saudi Arabia Abstract: There is an informational gab between the information provided with classical accounting systems based-on double entry model and that the information would be provided to help the management to perform the functions of planning, controlling, and performance's evaluation on level of activities, products, and processes in an environment of modern information technology, this requires designing the accounting systems which are free from double entry model to provide all necessary information in an environment of sharing database and an environment of modern information technology, that can be achieved by using modern accounting and non accounting models, in addition to using modern technologies of computers for building accounting systems based on sharing databases. This study provides a general framework and an organized methodology for designing and developing the accounting systems. This framework provides all necessary information for different objectives and in real time. The methodology involves building accounting systems based-on REA accounting model and in a framework of relational database, with reference to BSC model and benchmarking model in determining the attributes of the entities of that relational databases.