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Scientific journal Vestnik NSUEM

2014 year, number 3

TO THE QUESTION OF A UNIFIED THEORY OF INFORMATION AND OF THE THEORY OF ACCOUNTING

A.E. Kovalev
Novosibirsk State University of Economics and Management, Kamensky str., 56, Novosibirsk, Novosibirsk Region, 630099
Keywords: relational data model, data model of accounting, information theory, accounting theory, event, fact of economic life, levels of representation data, levels of data models

Abstract

Is affirmed the need to find a common basis for information theory and the theory of accounting (as the information system). Described five levels of data models that differ in the degree of abstraction. Examined the connection between accounting and data model «Entity - Relationship P. Chena. Proposed the model of accounting on semantic level «attribute - value of the attribute - an event. We considered a model of event. Shows the essence of double-entry as a consequence of the reflection event-driven view of the world. Disclosed the content of the accounting balance sheet based on dividing the two values of the attribute «area of accounting.