Automated Integration of Enterprise Accounting Models Throughout the Systems Development Life Cycle

  • Authors:

  • Guido L. Geerts;William E. McCarthy;Stephen R. Rockwell

  • Affiliations:

  • Michigan State University, USA;Michigan State University, USA;University of Florida, USA

  • Venue:
  • International Journal of Intelligent Systems in Accounting and Finance Management
  • Year:
  • 1996

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Abstract

This paper summarizes and projects research in the field of automated software engineering as that work has been applied to the domain of accounting-centered enterprise models. In particular, we review the basic concepts and goals of the REA (Resource–Event–Agent) accounting model and speculate on its past, present, and future use as an embedded domain theory of enterprise economic activity within computer-aided systems engineering (CASE) tools. The REA CASE tools reviewed here include ones like REAVIEWS, CREASY, and REAtool that have already been built plus others like REACH, FREACC, and REAVERSE that have been specified only in theory. The entire systems development life cycle is used as a discussion vehicle to treat these tools and projected future work in an integrated way. © 1996 Wiley Periodicals, Inc.