Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction

A.M.J. Sweere, W.J.H. van Groenendaal

Research output: Working paperDiscussion paperOther research output

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Nowadays, every bookkeeping system used in practice is automated. Most bookkeeping software and integrated information systems are based on databases. In this paper, we develop a new conceptual bookkeeping model which is not based on manual techniques, but which is applicable in a database environment. The model is designed as a composition of equations. The startingpoint of these equations is the well-known accounting equation. In the development of the model, several levels of abstraction are distinguished: from an abstract level to a more concrete level. Every level of abstraction is described by one equation. This equation has both an input-function and an output-function. With the development of this model, the gap between the bookkeeping literature and bookkeeping practice has been reduced.
Original languageEnglish
Place of PublicationTilburg
PublisherOperations research
Number of pages29
Publication statusPublished - 1999

Publication series

NameCentER Discussion Paper


  • bookkeeping
  • accounting information systems
  • conceptual modeling


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