1998 Volume 6 Issue 2 Pages 3-22
This paper describes the available possibility of data warehouse focusing database model on budgetary management information system in managerial accounting information system. Current remarkable progress has influence on accounting information system. As technological progress has definitely influence on database system specially, information system centering relational database is regarded to have a problem. Accounting can be classified as financial accounting or managerial accounting. And also accounting information system can be classified as financial accounting information system or managerial accounting information system. Major different point is that financial accounting information system handles a definite value but managerial accounting information system have to handle a indefinite value adding a definite value. Therefore, budgetary management information system will not be evaluated unless it handles not only accounting information but also non-accounting information. It is considered that relational database, RDB, is fit for accounting information system, but RDB is fit for a operation as OLTP, Online Transaction Processing, and is not for a operation as OLAP, Online Analytical Processing, because of information technological problem. Since managerial accounting information system, especially budgetary management information system, needs multi-dimensional information, data warehouse is the fittest database considering current information system’s database model. Although data mining tool has not matured yet, in the future data warehouse will a common database model in budgetary management information system.
