Abstract
This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies need to apply multiple GAAP. In case studies we identify AIS structures for multiple GAAP reporting. AIS need to cope with changes in GAAP and regulation in an evolvable way, the impact of the changes needs to be bounded. Since NST provides guidelines to design modular structures (in software) with an ex-ante proven degree of evolvability [1], we use NST to evaluate the identified AIS structures. We list violations of NST principles (combinatorial effects) and describe their manifestation in the cases. This application of NST in accounting demonstrates its relevance in non-software-specific domains. Moreover this is the first evaluation of an AIS with respect to evolvability.
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Vanhoof, E., Huysmans, P., Aerts, W., Verelst, J. (2014). Evaluating Accounting Information Systems That Support Multiple GAAP Reporting Using Normalized Systems Theory. In: Aveiro, D., Tribolet, J., Gouveia, D. (eds) Advances in Enterprise Engineering VIII. EEWC 2014. Lecture Notes in Business Information Processing, vol 174. Springer, Cham. https://doi.org/10.1007/978-3-319-06505-2_6
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DOI: https://doi.org/10.1007/978-3-319-06505-2_6
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