Data integrity considerations in computer based accounting systems

Dan S Dhaliwal, Benn R. Konsynski

Research output: Chapter in Book/Report/Conference proceedingConference contribution

2 Scopus citations

Abstract

Over the past few years there has been a steady increase in the applications of computers to accounting functions. While computerized accounting systems enable one to store a large volume of data and process these data very rapidly, such systems also contribute to the complexity of data integrity problems. The purpose of this paper is to review several important considerations in developing and maintaining the integrity of data in computerized accounting systems.

Original languageEnglish (US)
Title of host publicationProceedings of the 1977 Annual Conference, ACM 1977
PublisherAssociation for Computing Machinery, Inc
Pages6-10
Number of pages5
ISBN (Electronic)9781450339216
DOIs
StatePublished - Jan 1 1977
EventACM Annual Conference, ACM 1977 - Seattle, United States
Duration: Oct 16 1977Oct 19 1977

Publication series

NameProceedings of the 1977 Annual Conference, ACM 1977

Other

OtherACM Annual Conference, ACM 1977
Country/TerritoryUnited States
CitySeattle
Period10/16/7710/19/77

ASJC Scopus subject areas

  • General Computer Science

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