Western Governors University (WGU) ACCT3360 D217 Accounting Information Systems Practice Exam

The database approach primarily addresses the issue of task-data independence, which is a significant limitation present in flat-file systems. In a flat-file system, data is typically stored in a single, large file or multiple files that are not structured in such a way to allow for easy manipulation or querying across different applications or tasks. This means that if the data structure needs to change—due to new requirements, errors, or other modifications—the entire application that interacts with the data also often needs to be redesigned or rewritten.

With a database approach, the data and the applications that use the data are separated, allowing for greater flexibility. Applications can adapt to changes in the database structure without requiring significant changes to the application logic. This separation facilitates easier data management, access, and use across various tasks, which is crucial for efficient information systems.

The other offered options touch on important elements of data management but do not directly address the primary benefit of the database approach over flat-file systems as clearly as task-data independence does. Data security, user interface design, and data archiving can be important considerations in both types of systems but are not the fundamental differences that illustrate the advantages of database management systems over flat-file systems.