Accounting Information Systems: an Approach Focused on Objects with Intelligent Agents

Marcelo Botelho da Costa Moraes, Marcelo Seido Nagano


Accounting aims at the treatment of information related to economic events within organizations. In order to do so, the double entry method is used (debt and credit accounting), which only considers monetary variations. With the development of information technologies, accounting information systems are born. In the 1980’s, the REA model (economic Resources, economic Events and economic Agents) is created, which focuses on accounting information records, based on the association of economic resources, economic events and economic agents. The objective of this work is to demonstrate an object-oriented modeling with intelligent agents use, for information development and analysis focused on users. The proposed model is also analyzed according to accounting information quality, necessary for accounting information users, capable to comply with the needs of different user groups, with advantages in applications.


Accounting Information Systems; DCA Model; REA Model; Intelligent Agents; Object-Oriented

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