Design Guideline for Financial Statement Analysis Data Mart & Case Example

Main Article Content

Uthai Tanlamai
Thanachart Ritbumroong
Kanibhatti Nitirojntanud

Abstract

To design accounting data marts for financial statement analysis can be quite complicated because financial statement data are not usually collected in the form that allows flexible analytics. This article provides a design guideline of accounting data mart as well as design considerations on the characteristic of accounting measures and their mathematical scheme to ensure aptness to the analytical dimensions involved. The application of business intelligence for accounting data is increasingly important because accounting data reflects the efficiency and effectiveness of business administration. Thus, multidimensional analysis of accounting data shall enable users to better understand and link accounting data with other business data. This article also gives a brief overview of business intelligence concept and popular business intelligence software and uses a case example of hospital business to demonstrate the design guideline of accounting data mart. Star schema method is used to depict various design alternatives. Advantages and disadvantages of each design alternative are also discussed.

Article Details

How to Cite
Tanlamai, U., Ritbumroong, T., & Nitirojntanud, K. (2016). Design Guideline for Financial Statement Analysis Data Mart & Case Example. WMS Journal of Management, 3(3), 1–13. Retrieved from https://so06.tci-thaijo.org/index.php/wms/article/view/52782
Section
Research Articles-Academic Articles
Author Biographies

Uthai Tanlamai

Department of Accountancy, Chulalongkorn Business School

Thanachart Ritbumroong

Postdoctoral Researcher, Ratchadaphiseksomphot Endowment Fund, Chulalongkorn University

Kanibhatti Nitirojntanud

Department of Accountancy, Chulalongkorn Business School

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