Schema Evolution for Object-Based Accounting Database Systems Jia-Lin Chen and Dennis McLeod Department of Computer Science and Daniel O'leary School of Business University of Southern California Los Angeles, CA 90089, USA Abstract When an (accounting) database schema does not meet the requirements of a fmn, the schema must be changed. Such schema evolution can be considered as realizable via a sequence of operators. This research proceeds in the following three steps.
- rea accounting model
- accounting database schema
- rea
- control relationship
- purchase record
- schema evolution
- purchase
- schema
- class
- data