Review of Accounting Information Systems
Data dictionaries, Accounting -- Data processing, Information storage and retrieval systems -- Accounting
In this era of massive data accumulation, dynamic development of large-scale databases and inteifaces intended to be user-friendly, there is still an increasing demand on analysts as actual user access to databases is still not a common practice. A data dictionary approach, that includes providing users with a list of relevant data items within the database, can expedite the analysis of information requirements and the development of user-requested information systems. Furthermore, this approach enhances user involvement and reduces the demands on the analysts for systems development projects.
A Data Dictionary Approach to Meeting User Requests for Accounting Information, Kristi Yuthas and Dennis Togo. Review of Accounting Information Systems Vol. 3, No. 1,1999, pp. 53-60.