Resource/agent/method model: A framework for object-oriented accounting information systems

Ian Adamson, David M. Dilts

Research output: Contribution to conferencePaper

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 languageEnglish (US)
Pages200-202
Number of pages3
StatePublished - Jan 1 1998
EventProceedings of the 1997 Annual Meeting of the Decision Sciences Institute. Part 1 (of 3) - San Diego, CA, USA
Duration: Nov 22 1997Nov 25 1997

Other

OtherProceedings of the 1997 Annual Meeting of the Decision Sciences Institute. Part 1 (of 3)
CitySan Diego, CA, USA
Period11/22/9711/25/97

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ASJC Scopus subject areas

  • Management Information Systems
  • Hardware and Architecture

Cite this

Adamson, I., & Dilts, D. M. (1998). Resource/agent/method model: A framework for object-oriented accounting information systems. 200-202. Paper presented at Proceedings of the 1997 Annual Meeting of the Decision Sciences Institute. Part 1 (of 3), San Diego, CA, USA, .