From an object-oriented approach to the financial reporting: an open architecture

• Autores: Clara Silveira, Rute María Abreu, Fátima David
• Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 7, Nº. 13, 2007, págs. 1-24
• Idioma: inglés
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• Resumen

  • This paper developed an Object-Oriented (O-O) approach as an open architecture for financial reporting that is based on the notation Unified Modelling Language (UML) and the Rational Rose® tool. The O-O approach integrated into the financial reporting has interoperable building financial statements that must be available to be included in any economic and financial analysis of a corporation. The implementation of an open architecture for developing financial reporting is supported by the systems analyst work that observes and understands the general domain of financial reporting, as well as, input from the specialists, directors and stakeholders of the corporation. Then, with reference to the Portuguese experience, the research scope is towards a basic structure of financial reporting whose results are applicable to any corporation. The further implication of the architecture for the financial reporting is to built a prototype to answer the market needs.