Hands-on training in relational database concepts

Abstract

Accounting has often been criticized for providing summarized information that satisfies only a limited number of information views. Relational database models can facilitate the collection of an extensive amount of disaggregated data beyond what is available in the traditional accounting model. The ability to query the database provides the decision maker with more types of information, while avoiding the overload that can occur when too much information is presented that is irrelevant to the decision process of a certain group. This article presents a simple hands-on illustration in Microsoft Access that can be used in accounting courses to provide students with the fundamentals of using the relational database model in meeting the information needs of organizational decision makers.