Abstract
The emerging field of object orientation (OO) is gaining wide acceptance as a significant new information systems paradigm with which to model and manage data and processes. A number of researchers, including Adamson and Dilts (1995), Murthy and Wiggins (1993), and others have proposed the use of OO in the accounting domain. Acquiring the benefits of OO, however, may require a fundamental shift in how accounting data is viewed, modeled, stored, and manipulated. Using set theory, we present a generalized methodology for first converting a traditional accounting classification hierarchy, the Chart of Accounts (COA), into a set of formal accounting objects and then building the relationships among the resulting objects into a formal structure, an object model.
| Original language | English (US) |
|---|---|
| Pages | 200-202 |
| Number of pages | 3 |
| State | Published - 1998 |
| Externally published | Yes |
| Event | Proceedings of the 1997 Annual Meeting of the Decision Sciences Institute. Part 1 (of 3) - San Diego, CA, USA Duration: Nov 22 1997 → Nov 25 1997 |
Other
| Other | Proceedings of the 1997 Annual Meeting of the Decision Sciences Institute. Part 1 (of 3) |
|---|---|
| City | San Diego, CA, USA |
| Period | 11/22/97 → 11/25/97 |
ASJC Scopus subject areas
- Management Information Systems
- Hardware and Architecture