Vousten-Sweere, A-.M.; van Groenendaal, W. - CentER for Economic Research, Universiteit van Tilburg - 1999
Nowadays, every bookkeeping system used in practice is automated. Most bookkeeping software and integrated information systems are based on databases. In this paper, we develop a new conceptual bookkeeping model which is not based on manual techniques, but which is applicable in a database...