返回
首页 > 财务管理

基于REA会计模型扩展研究

6 阅读4 页
论文助手微信号: bylw8com 论文客服QQ:3346581880

  
  主要参考文献
  [1] [美]阿妮塔·S·霍兰德等. 现代会计信息系统[M]. 杨周南等译. 北京:经济科学出版社,1999.
  [2] Sorter,G H. An Events Approach to Basic Accounting Theory[J]. The Accounting Review,January, 1969.
  [3] Johnson. Toward an Events Theory of Accounting[J]. TheAccounting Review,October, 1970.
  [4] Chen P P. The Entity Relationship Model——Toward a Unified View of Data[J]. ACM Transaction on Database Systems,March, 1976.
  [5] William E McCarthy. The REA Accounting Model: A Generalized Framework for Accounting System in a Shared Data Environment[J]. The Accounting Review, July,1982:554-578.
  [6] William E McCarthy. Semantic Modeling in Accounting Education, Practice, and Research: Some Progress and Impediments[C]. //Conceptual Modeling: Current Issues and Future Directions[M]. LNCS,Vol 1565,London:Springer-Verlag,1999:144-153.
首页 上一页 2 3 4

猜你喜欢

版权所有 Copyright©2006-2024 毕业论文网 版权所有

苏ICP备14005682号

联系邮箱:Lw54@vip.qq.com