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Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
Data sharing may also be restricted to protect institutions and scientists from use of data for political purposes. Data and methods may be requested from an author years after publication. In order to encourage data sharing [3] and prevent the loss or corruption of data, a number of funding agencies and journals established policies on data ...
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
A distributed ledger (also called a shared ledger or distributed ledger technology or DLT) is a system whereby replicated, shared, and synchronized digital data is geographically spread (distributed) across many sites, countries, or institutions. [1]
In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]
The license does not cover the following kinds of data: a. personal information; b. data that is non-shareable and/or sensitive; c. names, crests, logos and other official symbols of the data provider(s); d. data subject to other intellectual property rights, including patents, trade-marks and official marks; e. military insignia; f.
Electronic data interchange is a successful implementation of commercial data exchanges that began in the late 1970s and remains in use today. [5] Some controversy comes when discussing regulations regarding information exchange. [6] Initiatives to standardize information sharing protocols include extensible markup language , simple object ...