...Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively visit the Science and Technology Books website at www.elsevierdirect.com/rights for further information Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for...
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...CORE CONCEPTS OF Accounting Information Systems Twelfth Edition Mark G. Simkin, Ph.D. Professor Department of Accounting and Information Systems University of Nevada Jacob M. Rose, Ph.D. Professor Department of Accounting and Finance University of New Hampshire Carolyn Strand Norman, Ph.D., CPA Professor Department of Accounting Virginia Commonwealth University JOHN WILEY & SONS, INC. VICE PRESIDENT & PUBLISHER SENIOR ACQUISITIONS EDITOR PROJECT EDITOR ASSOCIATE EDITOR SENIOR EDITORIAL ASSISTANT PRODUCTION MANAGER PRODUCTION EDITOR MARKETING MANAGER CREATIVE DIRECTOR SENIOR DESIGNER PRODUCTION MANAGEMENT SERVICES SENIOR ILLUSTRATION EDITOR PHOTO EDITOR MEDIA EDITOR COVER PHOTO George Hoffman Michael McDonald Brian Kamins Sarah Vernon Jacqueline Kepping Dorothy Sinclair Erin Bascom Karolina Zarychta Harry Nolan Wendy Lai Laserwords Maine Anna Melhorn Elle Wagner Greg Chaput Maciej Frolow/Brand X/Getty Images, Inc. This book was set in 10/12pt Garamond by Laserwords Private Limited, and printed and bound by RR Donnelley/Jefferson City. The cover was printed by RR Donnelley/Jefferson City. This book is printed on acid free paper. Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the...
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...This page intentionally left blank Te n t h E d i t i o n MODERN DATABASE MANAGEMENT Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Executive Editor: Bob Horan Editorial Project Manager: Kelly Loftus Editorial Assistant: Jason Calcano Director of Marketing: Patrice Lumumba Jones Marketing Manager: Anne Fahlgren Marketing Assistant: Melinda Jensen Senior Managing Editor: Judy Leale Project Manager: Becca Richter Senior Operations Supervisor: Arnold Vila Operations Specialist: Ilene Kahn Senior Art Director: Jayne Conte Cover Designer: Suzanne Behnke Cover Art: Fotolia © vuifah Manager, Visual Research: Karen Sanatar Permissions Project Manager: Shannon Barbe Media Project Manager, Editorial: Denise Vaughn Media Project Manager, Production: Lisa Rinaldi Supplements Editor: Kelly Loftus Full-Service Project Management: PreMediaGlobal Composition: PreMediaGlobal Printer/Binder: Edwards Brothers Cover Printer: Lehigh-Phoenix Color/Hagerstown Text Font: Palatino Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Microsoft® and Windows® are registered trademarks of the Microsoft Corporation in the U.S.A. and other countries. Screen shots and icons reprinted with permission from the Microsoft Corporation. This book is not sponsored or endorsed by or affiliated with the Microsoft Corporation. Copyright © 2011, 2009, 2007, 2005, 2002...
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...VAULT CAREER GUIDE TO INVESTM E NT BAN KING 2008 EDITION is made possible through the generous support of the following sponsors: Customized for: Triston Francis (tfran@wharton.upenn.edu) SEO Online Career Library The media’s watching Vault! Here’s a sampling of our coverage. “For those hoping to climb the ladder of success, [Vault’s] insights are priceless.” – Money magazine “The best place on the web to prepare for a job search.” – Fortune “[Vault guides] make for excellent starting points for job hunters and should be purchased by academic libraries for their career sections [and] university career centers.” – Library Journal “The granddaddy of worker sites.” – U.S. News & World Report “A killer app.” – New York Times Customized for: Triston Francis (tfran@wharton.upenn.edu) SEO Online Career Library One of Forbes’ 33 “Favorite Sites” – Forbes “To get the unvarnished scoop, check out Vault.” – SmartMoney Magazine “Vault has a wealth of information about major employers and jobsearching strategies as well as comments from workers about their experiences at specific companies.” – The Washington Post “A key reference for those who want to know what it takes to get hired by a law firm and what to expect once they get there.” – New York Law Journal “Vault [provides] the skinny on working conditions at all kinds of companies from current and former employees.” – USA Today Customized for: Triston Francis (tfran@wharton.upenn.edu) SEO Online Career Library ...
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...DATABASE S YSTEMS DESIGN, IMPLEMENTATION, AND MANAGEMENT CARLOS CORONEL • STEVEN MORRIS • PETER ROB Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Database Systems: Design, Implementation, and Management, Ninth Edition Carlos Coronel, Steven Morris, and Peter Rob Vice President of Editorial, Business: Jack W. Calhoun Publisher: Joe Sabatino Senior Acquisitions Editor: Charles McCormick, Jr. Senior Product Manager: Kate Mason Development Editor: Deb Kaufmann Editorial Assistant: Nora Heink Senior Marketing Communications Manager: Libby Shipp Marketing Coordinator: Suellen Ruttkay Content Product Manager: Matthew Hutchinson Senior Art Director: Stacy Jenkins Shirley Cover Designer: Itzhack Shelomi Cover Image: iStock Images Media Editor: Chris Valentine Manufacturing Coordinator: Julio Esperas Copyeditor: Andrea Schein Proofreader: Foxxe Editorial Indexer: Elizabeth Cunningham Composition: GEX Publishing Services © 2011 Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted...
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...ETHICS IN INFORMATION TECHNOLOGY Third Edition This page intentionally left blank ETHICS IN INFORMATION TECHNOLOGY Third Edition George W. Reynolds Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Ethics in Information Technology, Third Edition by George W. Reynolds VP/Editorial Director: Jack Calhoun Publisher: Joe Sabatino Senior Acquisitions Editor: Charles McCormick Jr. Senior Product Manager: Kate Hennessy Mason Development Editor: Mary Pat Shaffer Editorial Assistant: Nora Heink Marketing Manager: Bryant Chrzan Marketing Coordinator: Suellen Ruttkay Content Product Manager: Jennifer Feltri Senior Art Director: Stacy Jenkins Shirley Cover Designer: Itzhack Shelomi Cover Image: iStock Images Technology Project Manager: Chris Valentine Manufacturing Coordinator: Julio Esperas Copyeditor: Green Pen Quality Assurance Proofreader: Suzanne Huizenga Indexer: Alexandra Nickerson Composition: Pre-Press PMG © 2010 Course Technology, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission...
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...MODERN DATABASE MANAGEMENT / JfFFREY A. HOFFER . Warehousing Success 426 Data Warehouse Architectures 428 Generic Two-Level Architecture 428 Independent Data Mart Data Warehousing Environment 426 429 C O NTENTS Dependent Data Mart and Operational Data Store Architecture: A Three-Level Approach Logical Data Mart and Real-Time Data Warehouse Architecture 432 Three-Layer Data Architecture 435 Role of the Enterprise Data Model 435 Role of Metadata 436 Some Characteristics of Data Warehouse Data Status Versus Event Data 437 Transient Versus Periodic Data 438 An Example of Transient and Periodic Data 438 Transient Data 438 Periodic Data 439 Other Data VVarehouse Changes 440 The Reconciled Data Layer 441 Characteristics of Data after ETL 441 The ETL Process 442 Extract 442 Cleanse 444 Load and Index 446 Data Transformation 447 Data Transformation Functions 448 Record-Level Functions 448 Field-Level Functions 449 More Complex Transformations 451 Tools to Support Data Reconciliation 451 Data Quality Tools 451 Data Conversion Tools 452 Data Cleansing Tools 452 Selecting Tools 452 The Derived Data Layer 452 Characteristics of Derived Data 452 The Star Schema 453 Fact Tables and Dimension Tables 453 Example Star Schema 454 Surrogate Key 455 Grain of Fact Table 456 Duration of the Database 456 Size of the Fact Table 457 Modeling Date and Time 458 Variations of the Star Schema 458 Multiple Fact Tables 458 Factless Fact Tables...
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