A Framework For Implementing Business Rules In Multi-tier Accounting Information Systems

Abstract

This paper discusses design and implementation of business control rules in a multi-tiered, transaction oriented Accounting Information System (AIS).  Business rules describe an organization's policies and business practices.  Implementing business rules as a component of an AIS provides many benefits: maintainability, centralization of business rules and controls, and simplification of system design and implementation.  At its most basic level, a three tiered application consists of a thin user interface, a business services layer, and a database layer.  The business services layer contains business rules and application controls.  The database layer implements the database, various field level controls and referential integrity.