Question

compare and contrast the two data management approaches in computer based accounting systems: the flat file approach and the data based approach

Answer 1

Answer:

Many so-called legacy systems are characterized by the flat-file approach to data management. In this environment, users own their data files. Exclusive ownership of data is a natural consequence of two problems associated with the legacy-system era. The first problem is a business culture that erects barriers between organizational units that inhibit entity-wide integration of data. The second problem stems from limitations in flat-file management technology that require data files to be structured to the unique needs of the primary user. Thus, the same data, used in slightly different ways by different users, may need to be restructured and reproduced in physically different files. Figure 9-1 illustrates this model.