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The purpose of an accounting information system (AIS) is to keep track of relevant economic events and transactions of an organization in order to provide financial information for internal management and external demand. As accounting structures and procedures are inherently complex, object- oriented concept is very suitable for AIS design. Traditional accounting information systems support low-level operating activities such as processing entries, generating financial reports, etc. Each account is stored as just a data item, the meaning of which is subject to individuals who use it. In object-oriented design, however, each object contains multiple attributes as well as methods to process it. Therefore,it is much easier to track the content of each account and its relationships with other accounts. This research designs an accounting information system based on object-oriented technology. Accounting entries, journals, ledgers, reports and other entities are all regarded as objects. The prototype uses event-driven approach but not traditional procedure-oriented approach. The rules, processes, special controls and reports in an office are all identified as events. An event-triggered AIS can be more user-friendly because it is closer to user''s perception, more flexible, and easier to expand and modify. The system naturally supports both low-level operational activities and high-level managerial control activities.
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