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jeasiq-1257
Analysis of the theoretical framework of the REA accounting model Used in the design of accounting information systems
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Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It also discusses potentially productive directions for AIS research.

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Publication Date
Sun Dec 08 2024
Journal Name
جامعة بغداد
محاضرة 10علم الفطريات النظري
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Publication Date
Sun Nov 24 2024
Journal Name
جامعة بغداد
محاضرة8 علم الفطريات النظري
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Publication Date
Tue Oct 01 2024
Journal Name
جامعة بغداد
محاضرة4 علم الفطريات النظري
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Publication Date
Tue Oct 01 2024
Journal Name
جامعة بغداد
محاضرة1 علم الفطريات النظري
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Publication Date
Tue Oct 01 2024
Journal Name
جامعة بغداد
محاضرة3 علم الفطريات النظري
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Publication Date
Tue Oct 01 2024
Journal Name
جامعة بغداد
محاضرة2 علم الفطريات النظري
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Publication Date
Sun Nov 17 2024
Journal Name
جامعة بغداد
محاضرة7 علم الفطريات النظري
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Publication Date
Sun Dec 01 2024
Journal Name
جامعة بغداد
محاضرة 9علم الفطريات النظري
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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
“Using the Statistical Analysis for deduction the childhood status in Iraq during 2006-2010”
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   To deduct the childhood status in Iraq, it was important manner to use statistical tools and approaches concerned with interpreting the causal relationships and their attitudes and use classification method for the important effects (variables) to draw an obvious picture of the phenomena under study in order to make it useful through investing, updating and improving it in by demographic studies in the future. Two statistical methods had been used in the field of analyzing data of multivariate analysis namely, Cluster Analysis and Factor Analysis.  

The present study focuses on four fundamental axes .The nutrition axis, health axis, Educational axis, and the social axis. The study has ca

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of liquidity and profitability of general price level changes Applied Study State company for Glass and Ceramic industry
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     The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

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