تصميم قاعدة بيانات على وفق مفاهيم ادارة المعرفة بالإفادة من نظام المعلومات المحاسبي (دراسة تطبيقية في شركة الزيوت النباتية)

Abstract

Accounting information system (AIS) performs an important role for any economic unit throughout providing information that add value and contribute to achieve the unit goals. That value is enhanced if process of knowledge management (KM) embodied in generating; storing; publishing and distributing; and applying knowledge, are being employed using modern techniques within context of knowledge database (KDB) to be useful in decision making. This paper aims at showing the conceptual keystones of KM, and to demonstrate the accounting role in designing and developing the information system in pursuit of knowledge based management, these aims are applied in an industrial company represented by The General Company for Vegetable Oils Industry (GCVOI)/ Al-Ma’amoon Factory.The paper is based on a hypothesis which claims that “an accounting information system that employs efficiently KM concepts and approaches by utilizing KDB can help economic entities, in general and GCVOI in particular, to perform business activities in correct and effective approach.”The paper reached at a number of conclusions, the most important of which are: (1) KDB design and implementation ensures developing AIS of GCVOI with emphases on accountant role to design the system especially on the external and conceptual levels, in addition to his or her role in economic feasibility study of new system to define costs and benefits. (2) Constructing KDB on the foundation of relational model achieves sustainable increase of AIS efficiency and effectiveness, enables obtaining responses to inquiries, and presenting online information about company’s activities. (3) Relying on Microsoft Access and Visual Basic programs to design KDB for the company provides all financial and nonfinancial requirements for external and internal parties in timely manner.