The Accounting Review Vol. 41 No. 3 1966
Decision Tables in Accounting.
Abstract
The article focuses on the tabular analysis of information. A decision table is a tabular presentation of system logic along truth table lines, formalized in a standard format so that the data may be translated by canned computer programs into machine language for many different configurations of data processing equipment. Although, the emphasis of this article is to illustrate the usefulness of decision tables for accounting applications and systems design, rather than to show the computer aspects. The use of decision tables by accountants offers benefits not available in other documentation methods. Problem definition and communications of system logic are made concise and clear. Interrelationships between variables may be more easily analyzed because alternatives are displayed in parallel, rather than in sequence. A check for completeness is facilitated because all sets of conditions and actions are separately delineated. Further, cause and effect relationships are also clearly identified.
- DOI
- 10.2308/tar-4516128
- Volume
- 41
- Issue
- 3
- Pages
- 551-555
- Language
- en
- Sources
- openalex crossref