Integrated financial management and accounting system : a conceptual model using relational DBMS approach

Abstract

This paper describes the conceptual model of an integrated financial management and accounting system (FIMAS) in terms of its objectives, system architecture, process, input and output. The design is based on a case study carried out at Penang Regional Development Authority (PERDA) and Development Authority of Pahang Tenggara (DARA). Both commercial and cash accounting systems are integrated in the model to meet the operational needs of the organisations. The integrated system includes expenditure sub-system, payroll sub-system, allocation sub-system, investment sub-system and billing sub-system. The relational database approach was adopted in the model design to enhance the flexibility in financial data processing.