THE USE OF FLOWGRAPHS IN ACCOUNTING FOR CROSS DISCIPLINARY INTEGRATION

• 발행기관: 글로벌경영학회
• 저자명: Jai S. Kang
• 간행물 정보: 『글로벌경영학회학술대회 발표논문집』2014년 하계학술대회 발표논문집, 309~319쪽, 전체 11쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2014.06.30

영문 초록

Flowgraphic representation provides a logical link between conventional accounting methodologies and mathematical analysis, operation research, and database systems analysis and design. This paper presents the instructional development and subsequent application of four types of flowgraphic models in my college accounting classes to help students achieve cross-disciplinary integration, in connection with (A) the students’ mathematical and Markov process analyses, (B) their analysis and recording financial transactions, and (C) their use of the REA database modeling to analyze and design an integrated relational database system.

목차

1. INTRODUCTION

2. FLOWGRAPH CONCEPTS AND PRINCIPLES RELEVANT TO ACCOUNTING

3. THE GENERAL MATHEMATICAL FORM

4. THE MARKOV PROCESS FORM

5. THE DOUBLE-ENTRY RECORDING FORM

6. THE REA DATABASE DESIGN FORM

7. CONCLUSION

키워드

Flowgraphs Cross-Disciplinary integration Markov Process Financial Transaction Recording The REA Database Modeling