Multidimensional accounting and distributed databases: Their implications for organizations and society

@inproceedings{Ijiri1980MultidimensionalAA,
  title={Multidimensional accounting and distributed databases: Their implications for organizations and society},
  author={Yuji Ijiri and Edward William Kelly},
  year={1980}
}
Abstract The motivation behind multidimensional accounting is elaborated and extended to an accounting system built upon a database. This system may serve as the predecessor to a national system of distributed databases that integrates micro-accounting and macro-accounting systems. Two implications for organizations and society are examined: first, the need to standardize information requirements, and second, the need to protect privacy. Recent advances in the application and development of… CONTINUE READING