An Entity-Relationship View of Accounting Models.

ABSTRACT: This paper is an extension of previous work aimed at integrating ideas in the field of database systems with accounting theory. Unlike others, however, it does not propose use of a particular type of database system. Instead, it concentrates on an overall design methodology--the entity-relationship model--which transcends specific database theoretical structures. A complete model is specified for a small retail enterprise, and some accounting uses for the derived system are shown. Finally, the use of an entity-relationship model in integrating aspects of measurement theory, causal double-entry, and "events" accounting with computerized information systems is discussed.