Data Models Research in Accounting: An Evaluation of Wholesale Distribution Software.
研究12个批发分销软件订单模块的数据定义，评估其是否符合REA会计模型、实体关系建模和规范化理论，发现REA模型过于笼统，无法检测重要语义差异。
Abstract ABSTRACT: The data definitions in the order entry modules of 12 wholesale distribution software packages were studied to determine whether (a) their high-level semantics complied with McCarthy's [1982] REA accounting model; (b) their detailed semantics manifested a common underlying accounting model; (c) their semantics could be modeled adequately using the entity-relationship modeling technique; and (d) their record structures followed the prescriptions of normalization theory. The results indicate that the major elements of the REA model are incorporated in the packages. However, they differ semantically in several important areas that could not be detected by the REA model because it is too general. Use of the entity-relationship modeling technique to represent the semantics of the packages was relatively straightforward. In terms of record structures, the packages conform with the prescriptions of normalization theory to a large extent, although there are still several violations of normal form.