چكيده لاتين :
A Suggested Framework to Support the Role of Management Accountants in Designing the Accounting Systems in an Environment of Sharing Databases
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 performanceיs evaluation on level of activities, products, and processes in an environment of modern information technology, This requires designing the accounting systems which free from double entry model to provide all of the necessary information in an environment of sharing database and an environment of modern information technology, That can be achieved by using of modern accounting and non accounting models, in addition to use of modern technologies of computers for building accounting systems based on sharing database. This study provides a general framework and an organized methodology for designing and developing the accounting systems, This framework provides all of the necessary information for different objectives and in real time. The methodology involves building accounting systems based-on an accounting REA model and in a framework of relational database, and relational database is based-on BSC model and benchmarking model in determining the attributes of the entities of that relational database
