Year
1995
Authors
AKOKA Jacky, COMYN-WATTIAU Isabelle, HOARAU C.
Abstract
The paper describes a meta-model called DREAM, inspired from REA (McCarthy). DREAM allows for the explicit management of time, events and accounting documents describing the different activities of the organization. The paper describes the model through standard problems of financial and managerial accounting. Future research includes the implementation of DREAM using an object-oriented database.
AKOKA, J., HOARAU, C. et COMYN-WATTIAU, I. (1995). La comptabilité multidimensionnelle – Le méta-modèle DREAM. Dans: Modèles comptables et modèles d’organisation. Association Francophone de Comptabilité (AFC), pp. 997-1011.