AIS Flashcards
set of data that a particular user needs to achieve his or her assigned tasks.
user view
models that capture the operational meaning of the user’s data and provide a concise description of it.
Semantic models
alternative accounting framework for modeling an organization’s critical resources, events, and agents, and the relationships between them.
REA model
diagram consisting of three entity types (resources, events, and agents) and a set of associations linking them.
REA diagram
Elements of an REA Model
RESOURCES, EVENTS
assets of an organization.
Resources
phenomena that effect changes (increases or decreases) in resources
Economic events
Economic events that effect changes (increases or decreases) in resources.
Stock flow
control, planning, and management activities that are related to economic events but do not effect a change in resources.
Support events
are individuals and departments that participate in an economic event.
Agents
economic agent inside the organization with discretionary power to use or dispose of economic resources.
internal agent
economic agent outside the organization with discretionary power to use or dispose of economic resources.
external agent
economic event mirrored by another event in the opposite direction.
give event
economic exchange represented by a give event and a corresponding receive event.
Duality
economic event mirrored by another event in the opposite direction.
receive event
the associations between entities and document them with an ER diagram.
View modeling
uses semantic modeling to construct an REA diagram.
REA approach
Entities in an REA diagram are divided into three classes what are they?
resources, events, and agents
one class, and their proximity to other entities is determined by their cardinality and by what is visually pleasing to keep the diagrams readable.
-present a static picture of the underlying business phenomena. Relationships between data are shown through cardinality and associations, but the sequence of activities that determine the cardinality and associations is not clearly represented.
ER diagrams
divided into three classes (resources, events, and agents) and organized into constellations by class on the diagram.
-typically organized from top to bottom within the constellations to focus on the sequence of events.
REA diagram
associations between entities and document them with an ER diagram.
View modeling
Naming Convention
entity names are always represented in the singular noun form.
ER diagrams
Naming Conventions
applies the singular noun form rule when assigning names to resource and agent entities. Event entities are given verb (action) names.
REA modeling
VIEW MODELING: CREATING AN INDIVIDUAL REA DIAGRAM
Step I. Identify the Event Entities
VERIFY AVAILABILITY
TAKE ORDER
SHIP PRODUCT
RECEIVE CASH
INVALID ENTITY TYPES: Value chain events are the activities that use cash to obtain resources and employ those resources for revenues.
Step 2. Identify the Resource Entities
Step 3. Identify the Agent Entities
Step 4. Determine Associations and
is the relationship among record types.
Association
numerical mapping between entity instances.
Cardinality
combining the data needs of all users into a single schema or enterprise-wide view.
View integration
3 view integration process
Consolidate the individual models.
Define primary keys, foreign keys, and attributes.
Construct the physical database and produce user views.
the normalization that occurs by dividing an unnormalized database into smaller tables until all attributes in the resulting tables are uniquely and wholly dependent on (explained by) the primary key.
Third normal form (3NF)
distinguishes between primary activities and support activities: primary activities create value; support activities assist in the achievement of the primary activities.
Value chain analysis
