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| 研究生： |
謝華昌 Xie, Hua-Chang |
|---|---|
| 論文名稱： |
物件導向會計資訊系統之分析與設計 Analysis and design for object-oriented accounting information system |
| 指導教授： |
宋定懿
Song, Ding-Yi |
| 學位類別： |
碩士
Master |
| 系所名稱： |
商學院 - 會計學系 Department of Accounting |
| 論文出版年： | 1993 |
| 畢業學年度： | 81 |
| 語文別： | 英文 |
| 論文頁數： | 37 |
| 中文關鍵詞： | 會計 、物件導向 、資訊系統 、商業 |
| 相關次數： | 點閱：87 下載：0 |
| 分享至: |
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ACKNOWLEDGEMENTS
CONTENTS
LIST OF FIGURES
CHAPTER 1. INTRODUCTION
1.1 FINANCIAL ACCOUNTING INFORMATION SYSTEM
1.2 MANAGEMENT ACCOUNTING INFORMATION SYSTEM
1.3 ORGANIZATION OF THE THESIS
CHAPTER 2. OBJECT-ORIENTED ACCOUNTING INFORMATION SYSTEM
2.1 OBJECT-ORIENTED APPROACH
2.2 MOTIVATION FOR AN OBJECT-ORIENTED ACCOUNTING INFORMATION SYSTEM
2.3 THE FRAMEWORK OF AN OBJECT-ORIENTED ACCOUNTING INFORMATION
SYSTEM
CHAPTER 3. OBJECT-ORIENTED ANALYSIS AND DESIGN FOR OBJECT-ORIENTED
FINANCIAL ACCOUNTING INFORMATION SYSTEM (OOFAIS)
3.1 IDENTIFYING CLASSES OF THE OOFAIS
3.2 CLASS HIERARCHY FOR ACCOUNT CLASSES
CHAPTER 4. ANALYSIS OF DYNAMIC BEHAVIOR OF AN ACCOUNT CLASS
4.1 NOTES_RECEIVABLE AS AN EXAMPLE
4.1.1 STATE TRANSITION DIAGRAM
4.1.2 DATA FLOW DIAGRAM
4.2 GENERAL MODEL FOR ANALYSIS OF DYNAMIC BEHAVIOR OF AN ACCOUNT
CHAPTER 5. ACTIVITY-BASED OBJECT-ORIENTED MANAGEMENT ACCOUNTING
INFORMATION SYSTEM (OOMAIS)
5.1 ACTIVITY ACCOUNTING
5.2 ACTIVITY HIERARCHY
5.3 OBJECT-ORIENTED ANALYSIS FOR ACTIVITY ACCOUNTING
5.3.1 IDENTIFYING CLASSES
5.3.2 CLASS HIERARCHY
CHAPTER 6. CONCLUSION
BEFERENCES
ABSTRACT‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧i
ACKNOWLEDGEMENTS‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ii
CONTENTS‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧iii
LIST OF FIGURES‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧v
CHAPTER 1. INTRODUCTION‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 1
1.1 FINANCIAL ACCOUNTING INFORMATION SYSTEM‧‧‧‧‧‧‧‧‧‧‧ 1
1.2 MANAGEMENT ACCOUNTING INFORMATION SYSTEM‧‧‧‧‧‧‧‧‧ 4
1.3 ORGANIZATION OF THE THESIS‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 5
CHAPTER 2. OBJECT-ORIENTED ACCOUNTING INFORMATION SYSTEM‧‧‧‧‧‧ 6
2.1 OBJECT-ORIENTED APPROACH‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 6
2.2 MOTIVATION FOR AN OBJECT-ORIENTED ACCOUNTING INFORMATION SYSTEM‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 8
2.3 THE FRAMEWORK OF AN OBJECT-ORIENTED ACCOUNTING INFORMATION SYSTEM‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 9
CHAPTER 3. OBJECT-ORIENTED ANALYSIS AND DESIGN FOR OBJECT-ORIENTED
FINANCIAL ACCOUNTING INFORMATION SYSTEM (OOFAIS) ‧‧‧‧‧ 11
3.1 IDENTIFYING CLASSES OF THE OOFAIS‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 11
3.2 CLASS HIERARCHY FOR ACCOUNT CLASSES‧‧‧‧‧‧‧‧‧‧‧‧‧ 15
CHAPTER 4. ANALYSIS OF DYNAMIC BEHAVIOR OF AN ACCOUNT CLASS‧‧‧‧‧ 17
4.1 NOTES_RECEIVABLE AS AN EXAMPLE‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 18
4.1.1 STATE TRANSITION DIAGRAM‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 20
4.1.2 DATA FLOW DIAGRAM‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 22
4.2 GENERAL MODEL FOR ANALYSIS OF DYNAMIC BEHAVIOR OF
AN ACCOUNT‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 27
CHAPTER 5. ACTIVITY-BASED OBJECT-ORIENTED MANAGEMENT ACCOUNTING
INFORMATION SYSTEM (OOMAIS) ‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 28
5.1 ACTIVITY ACCOUNTING‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 28
5.2 ACTIVITY HIERARCHY‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 29
5.3 OBJECT-ORIENTED ANALYSIS FOR ACTIVITY ACCOUNTING‧‧‧‧‧‧‧ 31
5.3.1 IDENTIFYING CLASSES‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 31
5.3.2 CLASS HIERARCHY‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 33
CHAPTER 6. CONCLUSION‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 36
REFERENCES‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 37
[1] Grady Booch, Object Oriented Design with Applications, Benjamings/Cummings,
Redwood City, CA, 1991.
[2] James Brimson, Activity Accounting, John Wiley & Sons, New York, NY, 1991.
[3] Peter Coad and Edward Yourdon, Object-Oriented Analysis, 2nd edition, Yourdon Press/Prentince-Hall, Englewood Cliffs, NJ, 1991.
[4] R. Collins, Object. orientation changes the face of computing, Professional
Computing, March 1990, 10-11.
[5] Ian Graham, Object Oriented Methods, Addison-Wesley, Workingham, England, 1991.
[6] Robert Kaplan, Accounting lag: the obsolescence of cost accounting systems,
in Robin Cooper and Robert Kaplan, eds., The Design of Cost Management
Systems, Prentice-Hall, Englewood, NJ, 1991.
[7] James IVIartin, Principles of Object-Oriented Analysis and Design, PrenticeHall,
Englewood Cliffs, NJ, 1993.
[8J James Martin and James Odell, Object-Oriented Analysis €3 Design, PrenticeHall,
Englewood Cliffs, TJ , 1992.
[9] Robert 1eigs and Walter Meigs, Financial Accounting, 6th edition, :NIcGrawHill,
New York, NY, 1989.
[10] James Rumbaugh, Michael Blaha, William Premerlani, Frederick Eddy and
William Lorensen, Object-Oriented Modeling and Design, Prentice-HaU, Englewood
Cliffs, NJ, 1991.
[11] Richard Wiener and Lewis Pinson, An Introduction to Object-Oriented Programming
and C++, Addison-Wesley, Reading, MA, 1988.
[12] A. Winblad, S. Edwards and D. King, Object-Oriented Software, AddisonWesley, Reading, MA, 1990.
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