Therefore, use of the hierarchical structure is limited to
relatively few situations. 4 Managing Trade-Offs Between Hierarchical
and Relational Database Accounting Systems With the above considerations in mind, trade-offs between flexibility and selectivity
arise for the choice of both the accounting data encoding scheme and the
entire database structure. It is clear that a hierarchical structure is more suitable for improving the selectivity of an accounting database system, despite some difficulties and limitations, and that for a quality accounting system, selectivity is one of the most relevant features