Evaluating accounting information systems that support multiple GAAP reporting using Normalized Systems Theory

E. Vanhoof, P. Huysmans, Walter Aerts, J. Verelst

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

    3 Citations (Scopus)


    This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies need to apply multiple GAAP. In case studies we identify AIS structures for multiple GAAP reporting. AIS need to cope with changes in GAAP and regulation in an evolvable way, the impact of the changes needs to be bounded. Since NST provides guidelines to design modular structures (in software) with an ex-ante proven degree of evolvability [1], we use NST to evaluate the identified AIS structures. We list violations of NST principles (combinatorial effects) and describe their manifestation in the cases. This application of NST in accounting demonstrates its relevance in non-software-specific domains. Moreover this is the first evaluation of an AIS with respect to evolvability.
    Original languageEnglish
    Title of host publicationAdvances in Enterprise Engineering VIII
    Subtitle of host publicationProceedings of the 4th Enterprise Engineering Working Conference, EEWC 2014, Funchal, Madeira Island, Portugal, May 5-8, 2014. Proceeding
    EditorsD. Aveiro, J. Tribolet, D. Gouveia
    Place of PublicationSwitzerland
    PublisherSpringer Science
    ISBN (Print)9783319065045
    Publication statusPublished - 2014
    Event4th Enterprise Engineering Working Conference - Funchal, Madeira, Portugal
    Duration: 5 May 20148 May 2014

    Publication series

    NameLecture Notes in Business Information Processing


    Conference4th Enterprise Engineering Working Conference
    Abbreviated titleEEWC 2014
    CityFunchal, Madeira


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


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