REA Accounting Database Evolution
نویسندگان
چکیده
There are a number of evolutionary forces in finns that lead to the need to evolve accounting database systems. For example, systems are being reengineered resulting in substantial reductions in the number of agents and redefinitions of events. As rums downsize changing product lines, resources change, requiring further evolution of accounting databases. As a result, it is necessary to evolve accounting databases that are structured based on resources, events and agents (REA), as is the case with all such enterprise models. This paper discusses these motivations for evolving accounting database systems.
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تاریخ انتشار 2009