Accounting Information Systems - Postgresql Term Paper

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Application Development and Interface Customization for Accounting & Finance

The core aspects of this area of analysis are supported for embedded SQL, support for standard and embedded interfaces, support for XML and Web integration technologies. Many enterprises program their own native SQL applications for analyzing and reporting their financial results. The use of embedded SQL in financial accounting and analysis has become commonplace as mobile-based platforms have become more commonplace throughout the senior management teams of corporations (McCombs, Sharifi, 73). Support for standard and embedded interfaces has also grown exponentially with the rising interest in using Apple iPads as devices for quickly checking accounting and financial reports as well. Finally support for Web and XMLK-based technologies is also driven by enterprise's needs to create highly customized accounting and financial analysis applications. All of these aspects of an accounting and financial system put increased demands on the database architectures used to support them. Comparing PostgresSQL and Oracle 11i on each of these attributes shows that the latter is superior on each attribute with the exception of creating mobile device interfaces in real-time, and support for Web-based interfaces across multiple could-based platforms (Kong, Li, Feng, et.al.). Open source platforms have a slight edge on this attribute given the open innovation nature of the platform and the continued investment in these technologies by Linux distribution partners.

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Reliability and Pricing as an Accounting and Finance Platform

While both PostgresSQL and Oracle 11i support ACID compliance (Duggan, et. al.), Oracle 11i has more support for fault tolerance and recovery from logic errors in handling financial reporting and analysis. Oracle has shown to be more effective in managing variations in transaction workloads as well (?avka, Miki?, Sari?, et.al.). Reliability of each database has also been tested through a variety of benchmarks including use in cloud configurations and Oracle has proven to be more reliable due to the fault recovery support in the structure of their databases (Kong, Li, Feng, et.al.). For the CFO this is critically important because it can mean the difference between getting financial statements out on time or not, meeting payroll or filing statements with the Securities and Exchange Commission on time (Zhou, Chaudhry, Zhu, Li, 2603).

Conclusion

While PostgresSQL and open source databases have a definite pricing advantage, Oracle 11i is better suited on a variety of criterion for being used in accounting and financial applications enterprise-wide......

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