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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).
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 ...
A complex data model can involve hundreds of related tables. Computer scientist Edgar F. Codd created a systematic method to decompose and organize relational databases . [ 3 ] Codd's steps for organizing database tables and their keys is called database normalization , which avoids certain hidden database design errors ( delete anomalies or ...
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 ...
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.
Confidential work or business info: Proprietary data, client details and trade secrets are all no-nos. Security question answers: Sharing them is like opening the front door to all your accounts ...
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.
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