A Method For Reverse Engineering Legacy Accounting Systems

Abstract

The growing emphasis on information for the development of products, services, and managing activities has increased the need for the integration of data which has been collected and used for various IS applications. Problems arise from the integration of information from such a variety of sources. One approach to this problem is reverse engineer these systems. Reverse engineering derives a data model from existing sys-tems with the aim of redesigning it. The paper describes a data modeling approach that takes data from general journal and an archetypal specialized journal and translates it into an entity-relationship diagram. The article also discusses areas for future research.