Understanding client/server computing

Abstract

Client-server computing processes information via 2 or more computers connected in such a way that users perceive the system as an integrated whole. The lowest level of client-server participation is distributed presentation. The middle level of client-server computing is distributed applications, in which the client participates in application processing. The most complex type of client-server computing is distributed database, in which the data the client requests and updates may reside on multiple servers or hosts. As with other new technologies, client-server computing has deficiencies, many related to its relative youthfulness compared to mainframe computing. Aspects of client-server computing that have not been addressed satisfactorily are: 1. backup-recovery, 2. program change control, 3. access control, 4. data synchronization, 5. network configuration, and 6. user training. One way management accountants can use a client-server system involves collecting and analyzing quality cost data.