class3 - 26:010:680 Current Topics in Accounting Research...

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26:010:680 Current Topics in Accounting Research Dr. Peter R. Gillett Associate Professor Department of Accounting and Information Systems Rutgers Business School–Newark and New Brunswick
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Current Topics in Accounting Research February 2, 2011 Dr. Peter R. Gillett 2 OVERVIEW Seminal Papers from Week 1 Homework 2 REA as an Accounting Ontology Some Ontological Issues Literature Review: Strategic and Emerging Technologies in Accounting Research Homework 3
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Current Topics in Accounting Research February 2, 2011 Dr. Peter R. Gillett 3 Seminal Papers from Week 1 Chen, Peter P-S.1976. “The Entity-relationship Model – Toward a Unified Model of Data” ACM Transactions on Database Systems (Vol.1, No.1): pp. 9-36. McCarthy, William E. 1979. “An Entity-relationship View of Accounting Models” The Accounting Review (Vol. LIV, No. 4): pp. 667-696. McCarthy, William E. 1982. “The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment” The Accounting Review (Vol. LVII, No. 3): pp. 554- 578. McCarthy, William E. 2003. “The REA Modeling Approach to Teaching Accounting Information Systems” Issues in Accounting Education (Vol. 18, No. 4): pp. 427-441.
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Current Topics in Accounting Research February 2, 2011 Dr. Peter R. Gillett 4 Chen 1976 Proposes an entity-relationship model that subsumes three major prior data models: * Network model * Relational model * Entity set model “The real world consists of entities and relationships”
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Current Topics in Accounting Research February 2, 2011 Dr. Peter R. Gillett 5 Chen 1976 Entities and entity sets * Cf. Objects and Classes Relationships and relationship sets ‘Roles’ in relationships Values and value sets Attributes * Functions from entity sets to value sets Separate the information about entities from the information about relationships “Note that relationships also have attributes” (*)
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Current Topics in Accounting Research February 2, 2011 Dr. Peter R. Gillett 6 Chen 1976 Entity keys and primary keys The primary key of a relationship can be represented by the primary keys of the involved entities In certain cases, the entities in an entity set cannot be uniquely identified by the values of their own attributes; thus we must use a relationship to identify them * E.g. dependents of employees Identified by names and primary keys of employees
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Current Topics in Accounting Research February 2, 2011 Dr. Peter R. Gillett 7 Chen 1976 Two forms of entity relations: * If relationships are used for identifying the entities, weak entity relation * Otherwise, regular entity relation Similarly, two forms of relationship relations: * If all entities are identified by their own attributes, regular relationship relation * Otherwise, weak relationship relation
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Current Topics in Accounting Research February 2, 2011 Dr. Peter R. Gillett 8 Chen 1976 Note that the cardinalities of relationships are
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This note was uploaded on 03/08/2012 for the course ACCT 680 taught by Professor Peterr.gillett during the Spring '11 term at Rutgers.

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class3 - 26:010:680 Current Topics in Accounting Research...

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