A Practical Design of Network Structured Files and Data Access Methods of Accounts in Accounting Information Systems: Via Application of Triply-Linked Tree Algorithm
Huan-Chen Lin, Lung-Yu Chang · 2009
The main purpose of this study is to provide big en terprises or publicly owned institutions with an ar chitecture of an accounting information system which possesses in ternal audit functions; to fulfill this purpose, this study proposes tree-structured file algorithms which can be used i n the industry or publicly owned institutions for d eveloping account subsystems. To deal with the accounts in an accoun ting system, the design and data access methods - b ased on a triply-linked tree structure, which has to maintain correctness of the tree indices and file integrity - have been explored in detail. The results show that the file structur e and data access methods of the accounts in an acc ounting information system based on a tree structure linked in a triple manner, should be of practical value.