Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction
AbstractNowadays, 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 InfoPaper provided by Tilburg University, Center for Economic Research in its series Discussion Paper with number 1999-109.
Date of creation: 1999
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Web page: http://center.uvt.nl
bookkeeping; accounting information systems; conceptual modeling;
Find related papers by JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ALL-1999-12-14 (All new papers)
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