Why accounting data models from research are not incorporated in ERP systems
P.E.A. Vandenbossche, J.C. Wortmann · University of Groningen research database (University of Groningen / Centre for Information Technology) · 2006
Researchers in accounting data models proposed new accounting data models as a response to the drawbacks of double-entry bookkeeping. Two most prominent research results are: ‘Grundrechnung’ and the ‘extended REA model’. These accounting data models have not been adopted in current ERP systems. ERP systems still consider double-entry bookkeeping as the accounting data model that provides data to support many other applications. Two questions are discussed in this paper. First, why are ‘Grundrechnung’ and the (extended) REA model not adopted in ERP data models? Second, what is the contribution of ‘Grundrechnung’ and REA model concepts for designing better ERP data models? The paper shows that some elements of of ‘Grundrechnung’ have been used implicitly in ERP data models, but that ‘Grundrechnung’ itself is not specific enough to deal with all complexities of an ERP system. Moreover, the requirement of data models being purpose-neutral has not been properly adopted in ERP. The extended REA model provides significant progress in the area of accounting