4. Parallel development of IT tools

4.1 Database development

Databases are a veritable "revolution within a revolution" in IT. Database management systems play a central role in the implementation of multi-dimensional accounting systems.

It's worth remembering that, in the early days of computing, only sequential files were available (punched cards, then magnetic tapes). This imposed a heavy constraint on processing: to access information, you had to read the entire file sequentially until you found the information you were looking for. This limits IT to periodic repetitive tasks, in batch mode, for invoicing or payroll, for example (to issue pay slips, employees are processed one after the other in the order of the personnel file). Files cannot easily be queried or updated instantaneously....