Accounting Information System Based On Event Approach

Accounting is an information system. The environment is the logical basis of the study of accounting. In the newly economic time, the environment of accounting study is changed greatly, and the traditional accounting theories are being challenged. Now, the abuse and difficult position of Accounting Information System (AIS) leads to the condition that accounting information can't meet the need of its users and the crisis of decision-making value exists.In enterprises, the trend of integrate management makes the border of AIS and Management Information System (MIS) vague. In this thesis, which based on the theories of Event Approach and Business Process Reengineering (BPR), realizes the On-Line Transaction Processing by the newly network technology and the database technology. In this information system, the accounting information system and management decision-making system share the same data environment, and it can meet the need of information of all users from various views.This thesis studies the principle of AIS, the types of its system structure and the key factors which affect its evolution, explains the necessity and feasibility of AIS based on Event Approach, emphasizes how to use the Entity-Relation approach and the REAL(R is for "Resource", E for" Event", A for "Agent", L for "Location") semantic model to design the integrate event-driven database and expects Intelligent Decision Support System (IDSS), the application of Data Warehousing and OLAP technology in Decision Support System(DSS).Using the types of system structure of AIS as longitude, the thesis explains the system structure and abuse of traditional AIS, the system structure and difficult position of Material Requirement Planning (MRP), AIS based on Event Approach, and expects IDSS. Using the three key factors that affect the evolution of AIS system structure as latitude, the thesis spreads out its chapters and sections; among three key factors, social economic and market competition is the essentialdemand, because they promote the change of management theory. Management Theory and Accounting Theory provide the AIS with the designing-model. Last but not least, Information Technology is the radical factor and affects the evolution of the system structure of AIS directly or indirectly.