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Author Info

  • Sweere, A.M.J.
  • Groenendaal, W.J.H. van

    (Tilburg University, Center for Economic Research)


Nowadays, every bookkeeping system used in practice is automated. Most bookkeeping software and integrated information systems are based on databases. In this paper, we develop a new conceptual bookkeeping model which is not based on manual techniques, but which is applicable in a database environment. The model is designed as a composition of equations. The startingpoint of these equations is the well-known accounting equation. In the development of the model, several levels of abstraction are distinguished: from an abstract level to a more concrete level. Every level of abstraction is described by one equation. This equation has both an input-function and an output-function. With the development of this model, the gap between the bookkeeping literature and bookkeeping practice has been reduced.

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Bibliographic Info

Paper provided by Tilburg University, Center for Economic Research in its series Discussion Paper with number 1999-109.

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Date of creation: 1999
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Handle: RePEc:dgr:kubcen:1999109

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Keywords: bookkeeping; accounting information systems; conceptual modeling;

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