IMPLEMENTING DIFFERENT TYPES OF DATA IN ECONOMIC APPLICATION

Danut Octavian Simion () and Emilia Vasile ()
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Danut Octavian Simion: Athenaeum University, Bucharest, Romania
Emilia Vasile: Athenaeum University, Bucharest, Romania

Internal Auditing and Risk Management, 2021, vol. 62, issue 2, 9-18

Abstract: The paper presents the implementation of different types of data in economic application. The management information system ensures the obtaining and provision of the information requested by the user, using IT means, to substantiate the decisions regarding a certain field within the company. Current management information systems are integrated systems. They are characterized by the application of the principle of single data entry and multiple processing in accordance with the specific information needs of each user. The integrated IT Accounting System is characterized by a unique data entry, taken from primary documents that update a single accounting database that will be subsequently exploited to ensure both specific works of financial accounting and those specific to management accounting responding - thus the processing requirements of all users. An information system is an intercorrelated set of IT subsystems designed to manage the human, material and financial resources of a company or public institution. Information systems are open systems, which work closely with the company’s partners (customers, suppliers, public institutions and financial-banking organizations). Inhomogeneous data is present in every company, so the information systems need to integrate those into different types of structures and objects that are implemented in modules specific to business flows. On-line applications need automated processes that will extract transform and load inhomogeneous data provided by current transactions that appear in every day operations, so the appropriate way to use these data is to load them into data structures that can be implemented into many business applications.

Keywords: data structures; data graphs; data trees; economical data; information processes; business flows; application modules; anlysis of data; data algorithms (search for similar items in EconPapers)
JEL-codes: C23 C26 C38 C55 C81 C87 (search for similar items in EconPapers)
Date: 2021
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