Building an evolvable prototype for a multiple GAAP accounting information system

E. Vanhoof, P. De Bruyn, Walter Aerts, J. Verelst

    Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

    1 Citation (Scopus)


    In this paper we build a prototype of an evolvable Accounting Information System (AIS) that supports multiple Generally Accepted Accounting Standards (GAAP) reporting. Reporting in multiple GAAP can have different origins: differences in local and tax GAAP, belonging to an economic group or additional regulations. Regulations change frequently: additional GAAP are imposed on companies and GAAP themselves are updated to changing economic conditions. AIS need to support multiple GAAP and evolvability is important because of the changing nature of these GAAP. Normalized Systems Theory (NST) proposes theorems for building evolvable information systems, but lacks specific guidance in business domains (e.g. accounting). Therefore we contribute to literature by showing the feasibility of using NST to design and build an AIS. We use design principles from literature to start building our prototype. The resulting prototype shows into more detail how the design principles are used into an actual software design.
    Original languageEnglish
    Title of host publicationAdvances in Enterprise Engineering X
    Subtitle of host publicationProceedings of the 6th Enterprise Engineering Working Conference, EEWC 2016
    EditorsD. Aveiro, R. Pergl, D. Gouveia
    Place of PublicationCham, Switzerland
    PublisherSpringer Science
    ISBN (Print)9783319395661
    Publication statusPublished - May 2016
    Event6th Enterprise Engineering Working Conference - Funchal, Madeira, Portugal
    Duration: 30 May 20163 Jun 2016

    Publication series

    NameLecture Notes in Business Information Processing


    Conference6th Enterprise Engineering Working Conference
    Abbreviated titleEEWC 2016
    CityFunchal, Madeira


    • multiple GAAP
    • Normalized Systems Theory
    • design science
    • mixed methods
    • prototyping


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