The Accounting Review Vol. 54 No. 4 1979
An Entity-Relationship View of Accounting Models.
Abstract
This paper is an extension of previous work aimed at integrating ideas in the field of database systems with accounting theory. Unlike others, however, it does not propose use of a particular type of database system. Instead, it concentrates on an overall design methodology--the entity-relationship model--which transcends specific database theoretical structures. A complete model is specified for a small retail enterprise, and some accounting uses for the derived system are shown. Finally, the use of an entity-relationship model in integrating aspects of measurement theory, causal double-entry, and "events" accounting with computerized information systems is discussed.
- DOI
- 10.2308/tar-4488960
- Volume
- 54
- Issue
- 4
- Pages
- 667-686
- Language
- en
- Sources
- openalex crossref