Pages:
135-140
UDC Code:
657.1.012.1
Rubric:
Human society entered a new, digital era in which information computer technologies play the leading role. In this connection there is a question of value and a place of accounting as one of the most ancient information technologies in modern conditions. In article prospects of transformation of accounting to multidimensional sto-rage of data (data warehouse) which corresponds to systems of business intelligence (business intelligence) are considered.
Files:
References:
1. Zombart V. Sovremennyy kapitalizm. M.: Izd. S. Skirmunta, 1904. T. 1 . Genezis kapitalizma / per. B. Bazarova, I. Stepanova. 584 s.
2. Everest G.C., Weber R. A Relational Approach to Accounting Models // The Accounting Review. 1977. Apr. P. 340-359.
3. Codd E.F. Further Normalization of the Database Relational Model // Data Base Systems: Courant Computer Science Symposia Series. Englewood Cliffs, NJ: Prentice-Hall, 1972. Vol. 6. P. 33-64.
4. Dunn C.L., McCarthy W.E. The REA Accounting Model: Intellectual Heritage and Prospects for Progress // Information Systems. 1997. Vol. 11 , no 1 . P. 31 -51 . URL: https://www.msu.edu/user/mccarth4/DUNN&MC.htm (data obrashcheniya: 26.12.2015).
5. Girts G., Makkarti V. Obektnaya infrastruktura buhucheta dlya modeley predpriyatiya, osnovannyh na znanii IEEE Intelligent Systems & Their Applications // Avtomatizaciya. 1999. Iyul - avg. S. 89-94. URL: http://consulting.ru/econs_art_7291 88736 (data obrashcheniya: 26.12.2015).
6. Dyachenko E.Yu., Kalmykova E.N. Finansovyy direktor: funkcii, polnomochiya, otvetstvennost // Finansy dlya top-menedzherov: alm. 2008. Mart. URL: http://cba.ru/knowledge/articles/2008/03/02/findirektor/ (data obrashcheniya: 14.10.2015).
7. Professiya - finansovyy direktor. Reshenie / Centr proforientacii. URL: http://enjoy-job.ru/professions/finansovyj-director/ (data obrashcheniya: 14.10.2015).
8. Dolzhnostnaya instrukciya finansovogo direktora // HR-portal. URL: http://hr-portal.ru/pages/Di/796.php (data obrashcheniya: 14.10.2015).
9. Finansovyy direktor (zamestitel direktora po finansam) // Kvalifikacionnyy spravochnik dolzhnostey rukovoditeley, specialistov i drugih sluzhashchih (utv. Postanovleniem M-va truda Ros. Federacii ot 21 avg. 1998 g. no 37).
10. Kakie funkcii vypolnyaet finansovyy direktor // Finansovyy direktor: elektron. zhurn. 05.04.2015. URL: http://fd.ru/articles/40981 -kakie-funktsii-vypolnyaet-finansovyy-direktor (data obrashcheniya: 14.10.2015).
11. Kak glavnomu buhgalteru pereyti na dolzhnost finansovogo direktora? // Glavbuh: elektron. zhurn. 30.07.2013. URL: http://www.glavbukh.ru/art/20861 #ixzz3ngnusF4r (data obrashcheniya: 14.10.2015).
12. Enron: bankrotstvo, kotoroe brosaet ten na fi- nansovye ustoi Ameriki (po mater. Fortune) // The Economist. 22.01.2002. URL: http://www.finansy.ru/tend/t020122.htm (data obrashcheniya: 14.10.2015).
13. Sinyaeva Yu., Novikov E. Ryady buhgalterov poredeyut vtroe // RBK deyli. 24.05.2013. URL: http://rbcdaily.ru/economy/562949987060654 (data obrashcheniya: 14.10.2015).
14. Artemev V. Chto takoe Business Intelligence? // Otkrytye sistemy. 2003. no 4. URL: http://www.osp.ru/os/2003/04/182900/ (data obrashcheniya: 14.10.2015).
15. Rouse M. Business ntelligence (BI) definition // Search Data Management. 2014. Oct. URL: http://searchdatamanagement.techtarget.com/definition/business-intelligence (data obrashcheniya: 14.10.2015).
16. Business Intelligence, BI (mirovoy rynok) // TAdviser: delovoy portal. 23.12.2014. URL: http://www.tadviser.ru/index.php/%D0%A1 %D1 %82%D0%B0%D1 %82%D1 %8C%D1 %8F:Business_Intelligence,_BI_(%D0%BC%D0%B8%D1 %80%D0%BE%D0%B2%D0%BE%D0%B9_%D1 %80%D1 %8B%D0%BD%D0%BE%D0%BA) (data obrashcheniya: 14.10.2015).
17. Wu J. Business Intelligence: What is Business Intelligence? // DMReview.com. 2000. URL: http://www.dmreview.com/article_sub.cfm?articleId=1924> (data obrashcheniya: 10.01.201 5).
18. Herschel R. Knowledge Management and Business Intelligence // Beye Network. Business Intelligence and Data Warehouse Resources. 2008. June, 1 0. URL: http://www.beye-network.com/view/7621 (data obrashcheniya: 14.10.2015).
19. Hey J. The Data, Information, Knowledge, Wisdom. Chain: The Metaphorical Link, 2004. Dec. URL: http://www.dataschemata.com/uploads/7/4/8/7/7487334/dikwchain.pdf (data obrashcheniya: 14.10.2015).
20. URL: https://conceptdraw.com/a1078c3/preview--DIKW%20pyramid%20diagram (data obrashcheniya: 14.10.2015).
21. Breslin M. Data Warehousing. Battle of the Giants: Comparing the Basics of the Kimball and Inmon // Models Business Intelligence Journal. 2004. Winter. URL: https://cours.etsmtl.ca/mti820/public_docs/lectures/DWBattleOfTheGiants.pdf (data obrashcheniya: 14.10.2015).
22. Tipovye bloki sovremennyh BI-sistem // TAdviser: delovoy portal. 09.11.2014. URL: http://gov.tadviser.ru/index.php/ (data obrashcheniya: 26.12.2015).
23. Giorgini P., Rizzi S., Garzetti M. Goal Oriented Requirement Analysis for Data Warehouse Design // DOLAP'05, Proceedings of the 8th ACM International Workshop on Data Warehousing and OLAP. Bremen, 2005. Vol. 45. P. 47-56.
24. Kimball R., Ross M. The Data Warehouse Toolkit: The Definitive Guide to Dimensional Modeling. Third ed. Published by John Wiley & Sons, 2013. 565 r.
25. Codd E., Codd S., Salley C. Providing OLAP to User-Analysts: An IT Mandate / E.F. Codd and Associates, 1993. URL: http://www.minet.uni-jena.de/dbis/lehre/ss2005/sem_dwh/lit/Cod93.pdf (data obrashcheniya: 29.1 2.201 5).
26. Silva-Paim F., Castro J.F. B. DWARF: AN Approach for Requirements Definition and Management of Data Warehouse Systems // Proceedings of the Requirements Engineering Conference, RE'03, 11 th IEEE International. 2003. P. 75-84. URL: http://citeseerx.ist.psu.edu/viewdoc/download?doi=1 0.1 .1 .94.9692&rep=rep1 &type=pdf (data obrashcheniya: 29.12.2015).
2. Everest G.C., Weber R. A Relational Approach to Accounting Models // The Accounting Review. 1977. Apr. P. 340-359.
3. Codd E.F. Further Normalization of the Database Relational Model // Data Base Systems: Courant Computer Science Symposia Series. Englewood Cliffs, NJ: Prentice-Hall, 1972. Vol. 6. P. 33-64.
4. Dunn C.L., McCarthy W.E. The REA Accounting Model: Intellectual Heritage and Prospects for Progress // Information Systems. 1997. Vol. 11 , no 1 . P. 31 -51 . URL: https://www.msu.edu/user/mccarth4/DUNN&MC.htm (data obrashcheniya: 26.12.2015).
5. Girts G., Makkarti V. Obektnaya infrastruktura buhucheta dlya modeley predpriyatiya, osnovannyh na znanii IEEE Intelligent Systems & Their Applications // Avtomatizaciya. 1999. Iyul - avg. S. 89-94. URL: http://consulting.ru/econs_art_7291 88736 (data obrashcheniya: 26.12.2015).
6. Dyachenko E.Yu., Kalmykova E.N. Finansovyy direktor: funkcii, polnomochiya, otvetstvennost // Finansy dlya top-menedzherov: alm. 2008. Mart. URL: http://cba.ru/knowledge/articles/2008/03/02/findirektor/ (data obrashcheniya: 14.10.2015).
7. Professiya - finansovyy direktor. Reshenie / Centr proforientacii. URL: http://enjoy-job.ru/professions/finansovyj-director/ (data obrashcheniya: 14.10.2015).
8. Dolzhnostnaya instrukciya finansovogo direktora // HR-portal. URL: http://hr-portal.ru/pages/Di/796.php (data obrashcheniya: 14.10.2015).
9. Finansovyy direktor (zamestitel direktora po finansam) // Kvalifikacionnyy spravochnik dolzhnostey rukovoditeley, specialistov i drugih sluzhashchih (utv. Postanovleniem M-va truda Ros. Federacii ot 21 avg. 1998 g. no 37).
10. Kakie funkcii vypolnyaet finansovyy direktor // Finansovyy direktor: elektron. zhurn. 05.04.2015. URL: http://fd.ru/articles/40981 -kakie-funktsii-vypolnyaet-finansovyy-direktor (data obrashcheniya: 14.10.2015).
11. Kak glavnomu buhgalteru pereyti na dolzhnost finansovogo direktora? // Glavbuh: elektron. zhurn. 30.07.2013. URL: http://www.glavbukh.ru/art/20861 #ixzz3ngnusF4r (data obrashcheniya: 14.10.2015).
12. Enron: bankrotstvo, kotoroe brosaet ten na fi- nansovye ustoi Ameriki (po mater. Fortune) // The Economist. 22.01.2002. URL: http://www.finansy.ru/tend/t020122.htm (data obrashcheniya: 14.10.2015).
13. Sinyaeva Yu., Novikov E. Ryady buhgalterov poredeyut vtroe // RBK deyli. 24.05.2013. URL: http://rbcdaily.ru/economy/562949987060654 (data obrashcheniya: 14.10.2015).
14. Artemev V. Chto takoe Business Intelligence? // Otkrytye sistemy. 2003. no 4. URL: http://www.osp.ru/os/2003/04/182900/ (data obrashcheniya: 14.10.2015).
15. Rouse M. Business ntelligence (BI) definition // Search Data Management. 2014. Oct. URL: http://searchdatamanagement.techtarget.com/definition/business-intelligence (data obrashcheniya: 14.10.2015).
16. Business Intelligence, BI (mirovoy rynok) // TAdviser: delovoy portal. 23.12.2014. URL: http://www.tadviser.ru/index.php/%D0%A1 %D1 %82%D0%B0%D1 %82%D1 %8C%D1 %8F:Business_Intelligence,_BI_(%D0%BC%D0%B8%D1 %80%D0%BE%D0%B2%D0%BE%D0%B9_%D1 %80%D1 %8B%D0%BD%D0%BE%D0%BA) (data obrashcheniya: 14.10.2015).
17. Wu J. Business Intelligence: What is Business Intelligence? // DMReview.com. 2000. URL: http://www.dmreview.com/article_sub.cfm?articleId=1924> (data obrashcheniya: 10.01.201 5).
18. Herschel R. Knowledge Management and Business Intelligence // Beye Network. Business Intelligence and Data Warehouse Resources. 2008. June, 1 0. URL: http://www.beye-network.com/view/7621 (data obrashcheniya: 14.10.2015).
19. Hey J. The Data, Information, Knowledge, Wisdom. Chain: The Metaphorical Link, 2004. Dec. URL: http://www.dataschemata.com/uploads/7/4/8/7/7487334/dikwchain.pdf (data obrashcheniya: 14.10.2015).
20. URL: https://conceptdraw.com/a1078c3/preview--DIKW%20pyramid%20diagram (data obrashcheniya: 14.10.2015).
21. Breslin M. Data Warehousing. Battle of the Giants: Comparing the Basics of the Kimball and Inmon // Models Business Intelligence Journal. 2004. Winter. URL: https://cours.etsmtl.ca/mti820/public_docs/lectures/DWBattleOfTheGiants.pdf (data obrashcheniya: 14.10.2015).
22. Tipovye bloki sovremennyh BI-sistem // TAdviser: delovoy portal. 09.11.2014. URL: http://gov.tadviser.ru/index.php/ (data obrashcheniya: 26.12.2015).
23. Giorgini P., Rizzi S., Garzetti M. Goal Oriented Requirement Analysis for Data Warehouse Design // DOLAP'05, Proceedings of the 8th ACM International Workshop on Data Warehousing and OLAP. Bremen, 2005. Vol. 45. P. 47-56.
24. Kimball R., Ross M. The Data Warehouse Toolkit: The Definitive Guide to Dimensional Modeling. Third ed. Published by John Wiley & Sons, 2013. 565 r.
25. Codd E., Codd S., Salley C. Providing OLAP to User-Analysts: An IT Mandate / E.F. Codd and Associates, 1993. URL: http://www.minet.uni-jena.de/dbis/lehre/ss2005/sem_dwh/lit/Cod93.pdf (data obrashcheniya: 29.1 2.201 5).
26. Silva-Paim F., Castro J.F. B. DWARF: AN Approach for Requirements Definition and Management of Data Warehouse Systems // Proceedings of the Requirements Engineering Conference, RE'03, 11 th IEEE International. 2003. P. 75-84. URL: http://citeseerx.ist.psu.edu/viewdoc/download?doi=1 0.1 .1 .94.9692&rep=rep1 &type=pdf (data obrashcheniya: 29.12.2015).