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Multidimensional Model of Accounting

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Digital Science 2019 (DSIC 2019)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1114))

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Abstract

This article describes the concepts of multidimensional accounting. It is based on a multidimensional (faceted) classification and a semantic multidimensional data model of the accounting. Instead of Accounts, the multidimensional accounting uses the categories of economic activity. The multidimensional data model is more flexible with respect to the hierarchical model of Accounts. The multidimensional data model allows you to extend the accounting capabilities, taking into account the diverse needs of users of accounting information. To create a multidimensional accounting system, identified categories of accounting, formulated the concept of double-entry and the balance in a multidimensional view of (pro-balance).

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Author information

Authors and Affiliations

  1. Novosibirsk State University of Economics and Management, 630099, Novosibirsk, Russia

    Aleksei Kovalev

Authors
  1. Aleksei Kovalev
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Correspondence to Aleksei Kovalev .

Editor information

Editors and Affiliations

  1. Institute of Certified Specialists, Perm, Russia

    Tatiana Antipova

  2. AISTI & University of Coimbra, Rio Tinto, Portugal

    Álvaro Rocha

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Kovalev, A. (2020). Multidimensional Model of Accounting. In: Antipova, T., Rocha, Á. (eds) Digital Science 2019. DSIC 2019. Advances in Intelligent Systems and Computing, vol 1114. Springer, Cham. https://doi.org/10.1007/978-3-030-37737-3_28

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