????? 3: ????????????????????????????????????????? IT ???????????????? (Networks) - PowerPoint PPT Presentation

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????? 3: ????????????????????????????????????????? IT ???????????????? (Networks)

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Title: Accounting Information Systems: Essential Concepts and Applications Fourth Edition by Wilkinson, Cerullo, Wong-on-Wing, and Raval Author – PowerPoint PPT presentation

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Title: ????? 3: ????????????????????????????????????????? IT ???????????????? (Networks)


1
  • ????? 3 ?????????????????????????????????????????
    IT ???????????????? (Networks)

2
???????????? IT ??????????????????????????????????
??????
  • ????????????????????? ????????????
    ??????????????????????????????????????????????????
    ??????????????????? (Information Technology)
  • ??????????????????????????????????????????????????
    ???????? ??????? ????????????????????????
  • ????????? ???? electronic spreadsheets (Excel)
    ??????????????????????????????? ????????????????

3
????????????? IT ??????????????????
  • ?????????????????????? (Devices for data entry)
  • ????????????????? (Data Processing)
  • ???????????????? (Data Communication)
  • ????????????????? (Information Generation)
  • ????????? (Data Bases)
  • ????????????????????????????????????(Data
    Modeling concepts)
  • ?????????????????????????? ?????? AIS
  • ???????????????????? ?
  • ???????????????????? (Computer Networks)

4
????????????? ??????????? (Networks Accountants)
  • ??????????????????????????????????????????????????
    ?? ?????????? AIS ???
  • ??????????????????????????????????????????????????
    ?????????? ????????????????????????
    ??????????????????????????
  • ??????????????????????
  • ???????????????????????????
  • ??????????????????????????????????

5
?????????????? IT?????????????? (Accountants)
  • ?????????????????????????????????????????
    ??(Faster processing)
  • ??????????????????????????????????????
    ????????????? (Greater accuracy)
  • ?????????????????????????????? (Lower cost)
  • ?????????????????????? ?????????????? (More
    timely)
  • ???????????????? ?????????????????????????????????
    ??????
  • ??????????????????????????????????????????????????
    ???????????????
  • ??????????????????????????????????????????????????
    ????????????????????????? (Higher productivity)

6
???????????????????????????? Task Matching to
Computers
  • ???????Computerized
  • ????????????? ????????????????????????????????????
    ?? ? ???
  • ???????????????????????????
  • ????????? (Monitoring) and ????????????
    (controlling continuous processes)
  • ????????????????? ????????????????????????????????
    ???
  • ??????????????????????????????????????????????????
    ??????
  • ????????????????????????????????????????
  • ??
  • ???????????????????????????????
  • ?????????????????????????????????
  • ??????????? ? ????????
  • ??????????????????
  • ????????????????????
  • ??????????????????????????????

Figure 3-1
7
Limitations of Infoages Legacy AIS
  • Large portion of personnel time and effort spent
    on systems maintenance
  • Little time effort for value-added services
  • Little flexibility to changing business
    conditions
  • Financial and Operational data not integrated
  • Difficult to generate data with both financial
    and non-financial components
  • The transaction processing systems focus on chart
    of accounts classification
  • Ignore the multidimensional aspects of
    transactions
  • Files related to applications are not integrated
  • Inefficiencies of the manual system remodeled in
    automated form
  • Business processes and accounting procedures not
    analyzed and improved upon prior to conversion to
    automated form
  • System not geared to generate timely
    decision-support information
  • Computer programmers required to write new
    programs for ad hoc queries

8
??????????????????????????? (Types of Network
Architectures)
  • Wide-Area Networks
  • ???????????????????????????? (graphically
    distant)
  • Local-Area Networks
  • ????????????????????????????????????? (limited
    geographical area)

9
Centralized WANs - I
  • Concentrates all application processing at one
    geographical location
  • Consists essentially of one (or a cluster of)
    central mainframe computer(s) and one or more
    physically remote terminals
  • Typically all hardware, software, and data
    processing personnel are located at corporate
    headquarters
  • Advantages include
  • the concentrated computing power of a large
    processor
  • low operating costs per transaction leading to
    economies of scale
  • can facilitate the use of a database approach
  • facilitate better security provisions
  • allow for greater standardization and
    professional planning and control of
    information-related activities

10
Centralized WANs - II
  • Best suited for
  • Firms with centralized organizational structures
  • Firms with homogeneous operations
  • Firms with low processing activity at remote
    sites
  • Examples include
  • Savings and loan institutions
  • Banks with many ATMs and branches
  • Merchandizing chains
  • Motels
  • Airlines
  • Drawbacks include
  • Inflexibility
  • Expensive and complicated software needed
  • Vulnerable to disasters as a result of complete
    dependence on central computer
  • Not user-friendly

11
Distributed WANs - I
  • This links fully functional computers in
    different geographical locations.
  • Each remote site processes its own applications.
    However, users may not have easy access to
    centralized data or be able to transmit data and
    information rapidly.
  • Computers may be interconnected by data
    communications hardware and software to other
    remote sites and to a central computer facility
    to form an enterprise-wide network.

12
Distributed WANs - II
  • Distributed databases are useful when
  • Large volumes of data need to be processed at
    remote locations
  • Managers and employees need very fast access to
    data on a frequent basis
  • Databases may be distributed by replication or
    partition.
  • Replication Copies of files from the main data
    base are stored at remote locations
  • Partition Segments of files are allocated to
    various locations within the network
  • This avoids data redundancy, but increases the
    complexity of transmitting data throughout the
    network
  • Likely to become the dominant approach as
    technology improves
  • At present most data bases are a hybrid of the
    two approaches

13
Benefits of Distributed WANs
  • Can be responsive to diverse needs of users
  • Enable network facilities to be used efficiently
    since processing jobs can be routed to unused
    computer systems in the network
  • Are robust against individual computer failures
  • Flexible and adaptable to change
  • Best suited for firms with
  • Decentralized organizational structures
  • Diverse operations or user groups
  • Clustered functions at various locations
  • Multiple products
  • Manufacturing operations
  • A variety of services

14
Drawbacks of Distributed WANs
  • Difficulty in maintaining adequate control and
    security
  • Each distributed processing location needs its
    own set of controls and security measures
  • Given the smallness of each location,
    organizational independence is not easily
    achieved
  • Managers may sacrifice control and security for
    greater productivity
  • Difficulty and cost of coordinating the
    relatively independent and sometimes incompatible
    computer systems
  • Added costs for multiple computers, other system
    components, and communication services

15
????????????????? (LANs)
  • A LAN may be connected to other LANs and/or WANs
    via hardware devices known as gateways or bridges
  • At the heart of a LAN is the workstation
  • Microcomputer-based workstation
  • Traditional workstation
  • Super workstation

16
Peer-to-Peer LANs
  • In smaller LANs, every workstation functions as
    both a client and a server
  • This allows all users to share data and files on
    all workstations
  • Called peer-to-peer network since no workstations
    are dedicated to perform only server functions
  • Compared to a server network, peer-to-peer
    networks are less costly, easier to install, and
    compare well against server networks of similar
    size
  • Number expected to significantly increase in the
    near future

17
Server Networks
  • May interconnect hundreds of workstations
  • More difficult to manage and interpret than
    peer-to-peer networks
  • Provide greater security than peer-to-peer
    networks
  • At least one workstation is dedicated to
    performing specific server tasks
  • Examples include
  • Servers
  • Database servers
  • Print servers
  • Communications servers
  • Transaction processing servers
  • Large server networks often contain multiple
    servers

18
The Network Operating System
  • In peer-to-peer networks, the Network Operating
    Software (NOS) is installed in each user
    workstation
  • In a server network, most of the NOS is installed
    in the file server and a portion also resides in
    each workstation
  • To run centralized LAN applications, the NOS
    installed in the file server interacts with the
    NOS and the local operating system installed in
    the workstation. The client workstation NOS
    initiates a request to the file server NOS to
    load files and programs into the client
    workstations RAM
  • In a peer-to-peer network, a client NOS initiates
    a request to another client NOS, which also
    functions as a server, to load the requested
    files and/or programs into RAM

19
More Networks
  • Examples of pre-developed network configurations
    resident in Network Interface Cards include
    Ethernet, Token Ring, and ARC-net
  • The International Standards Organization has
    issued the Open Systems Interconnection (OSI)
    model
  • Open Systems Architecture
  • Seamless exchange of data, files, and software
    between LANs and WANs built with multiple
    vendors hardware, software, and networking
    components

20
Client/Server Networks
  • This model splits data processing between a user
    workstation (client) and one or more servers
  • Majority of servers are dedicated database
    servers, thereby enabling client to share data
    and files, conduct database searches, and update
    the database
  • One of the fastest growing segments of IT

21
Cooperative Client/Server Computing
  • Most commonly implemented mode of client/server
    architecture
  • Facilitates the optimal sharing of computer
    resources since the client(s) and server(s)
    jointly process the data
  • Clients typically employ Graphical User
    Interfaces (GUIs)
  • Data-processing locale is transparent to the user

22
Network Topologies
  • The STAR and RING topologies apply to both
    distributed WANs and LANs
  • The BUS topology applies only to LANs
  • All three found in client/server networks
  • All three may be combined to form hybrid
    configurations

23
The STAR Configuration
Figure 3-3a
24
The RING Configuration
Figure 3-3b
25
The BUS Configuration
Figure 3-3c
26
Enterprise-wide Processing and Data Systems
  • Enterprise-wide on-line transaction processing
    systems collect and process mission-critical
    accounting and operational applications
  • Enterprise Resource Planning Systems (ERP) such
    as SAP R/3 overcome the limitations of legacy
    applications
  • Firms typically develop two types of On-line
    Analytical Processing (OLAP) systems that
    supplement ERP or legacy systems
  • A firm can model the relevant aspects of business
    events contained within the business processes
    allowing for the use of relational
    database-related query language commands
  • Firms can create a data mart or data warehouse to
    generate predefined reports for executives and
    other managers

27
Data Marts and Data Warehouses
  • Both Data Marts and Data Warehouses organize and
    store copies of informational or decision
    support data
  • A Data Mart stores copies of decision support
    data in a data base for a portion of a company
  • A Data Warehouse stores copies of decision
    support data in an integrated data base for an
    entire enterprise
  • As opposed to applications-oriented data in
    legacy systems, data in a data mart or warehouse
    are stored by subject areas (e.g., customers)
  • Data may be stored in both summarized or raw
    form
  • Both have drill down and data mining features

28
Specialized Inter-organizational Systems/Networks
  • Internet Commerce and Electronic Commerce
  • Point-of-Sale Systems/Networks
  • Electronic Funds Transfer (EFT) Systems
  • Electronic Data Interchange (EDI) Systems
  • Value Added Networks (VANs)
  • The Internet (TCP/IP)
  • The World Wide Web (WWW)
  • Hypertext information retrieval system
  • Intranets
  • Extranets
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