Here are the key points about the application and utility of database management systems based on the article: - Database management systems allow for efficient storage, organization and retrieval of large amounts of data. They help businesses and organizations manage their data in a centralized and structured manner. - Teaching accounting information systems (AIS) courses effectively requires hands-on experience with database software like Microsoft Access. Simply lecturing from textbooks is not sufficient in today's environment. - Incorporating database software into the AIS curriculum gives students practical experience building and working with databases. This helps demonstrate real-world applications of concepts like database design, queries, forms and reports. - Hands-on learning with databases helps reinforce topics covered in A