Design patterns: elements of reusable object-oriented software
Design patterns: elements of reusable object-oriented software
Database description with SDM: a semantic database model
ACM Transactions on Database Systems (TODS)
UML 2: a model-driven development tool
IBM Systems Journal - Model-driven software development
Bell Labs Technical Journal - Information Technology/Network Security
The Sarbanes-Oxley Act and the changing role of the CIO and IT function
International Journal of Business Information Systems
The READY Model: Patterns of Dynamic Behavior in REA-Based Accounting Applications
Information Systems Management
New accounting system for the QoS-enabled multiservice internet: technical overview
International Journal of Business Information Systems
International Journal of Business Information Systems
Increasing the security of e-commerce systems using multi-agents
International Journal of Business Information Systems
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Equational zero vector accounting systems, based on duality principles and the double-entry model, were designed as ontological control systems to help prevent and detect fraud and errors inherent in non-equational, single-entry systems. Non-equational systems lend themselves to fraud and errors to a larger degree because the internal control inherent in an equational zero vector system has no substitute. We use an analytical analysis methodology to show that an equational zero vector system provides superior inherent internal control over data completeness and data reliability. In the accounting information systems area, the most popular modern non-equational system, the resource-event-agent model, is increasingly being promoted as a replacement for the equational zero vector accounting system. We contend that, although non-equational accounting system frameworks can be modelled with controls, they do not achieve the degree of control inherent in an equational zero vector accounting system without becoming an equational zero vector accounting system.