REA: An Evolutionary Perspective

Main Article Content

James A. Hall

Keywords

REA, AIS, accounting information systems

Abstract

Controversial features of REA divide AIS educators on the virtues of teaching REA versus traditional AIS models. Some educators on both sides of the issue consider REA and traditional AIS to be mutually exclusive propositions. This article demonstrates that REA is an evolutionary rather than revolutionary concept that is rooted in traditional AIS models. The article examines the evolutionary relationship between REA and the manual process, the flat-file, and the data base models. The article shows that REA and traditional AIS can and should share the same podium. In fact, a sound appreciation of REA principles follows from insight gained by studying and understanding traditional AIS models. The appendix to the article presents a strategy for teaching REA within the structure of a traditional AIS course.

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