In: Accounting
Discuss how conceptual and physical systems differ and which functions are responsible for each of these systems.
The conceptual system represents the logic and decision rules to be applied, while the physical system represents the means of accomplishing the tasks. Many different possibilities (physical systems) may be available to accomplish the conceptual system. The accountant is important in the design of the conceptual system; however, system designers may dominate in the tasks of physical design because of the technical nature of the solution. The accountant should still be involved in the process, although he/she may only participate in an advisory role.
The accountant should still be involved in the process, although he/she may only participate in an advisory role.