함수적 프로그래밍 접근법에 기초한 회계정보시스템의 개발과 성과분석을 위한 실증적 연구

Abstract

Accounting and computer science have not been compatible each other in the

development of accounting information systems. The history of their association has

generally led accountants to do the best they could in matching the needs of accounting

systems to the demands of current hardware and software developments. While the resulting

use of computers in support of accounting needs has been impressive, from the users

perspective it has remained a somewhat forced relationship. This may be best understood by

comparing the complex process of converting an accounting system description to a

procedural language program. Our research endeavors to fit computer-science software

compatibilities to the accounting model. In this study we empirically analyze the performance

of FAAM (Formal Algorithmic Accounting Model) presented by Bailey et al. (1992) which is

compatible with accounting systems and test the compatibility of the model. We found that

FAAM is better than procedural language-based models in terms of easy understanding of

programs, ease of program modification, ease of program coding and design and

advantages of mathematical models. We also found that FAAM is better than objectoriented

models in terms of ease of program modification, ease of program coding and design and advantages of mathematical models. In general FAAM is better than procedural

language-based models and object-oriented models.