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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).
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
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.
Consequently, the ER model becomes an abstract data model, [1] that defines a data or information structure that can be implemented in a database, typically a relational database. Entity–relationship modeling was developed for database and design by Peter Chen and published in a 1976 paper, [ 2 ] with variants of the idea existing previously ...
Data science is multifaceted and can be described as a science, a research paradigm, a research method, a discipline, a workflow, and a profession. [4] Data science is "a concept to unify statistics, data analysis, informatics, and their related methods" to "understand and analyze actual phenomena" with data. [5]
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WASHINGTON (Reuters) -FBI Director Christopher Wray and Homeland Security Secretary Alejandro Mayorkas declined to appear publicly on Thursday before a U.S. Senate committee to discuss national ...
Relational data model (if applicable): A data model is an abstract model that describes how data is represented and used. If an object database is not used, the relational data model should usually be created before the design since the strategy chosen for object-relational mapping is an output of the OO design process. However, it is possible ...