I started developing accounting information systems in an Apple II when I was 15 years old. Very soon after that I had strong conversation with the Comptroller of several banks regarding how accounting should be done. I continued developing information systems that evolved into comprehensive ERPs. In the past year, my co-author, Dr. Ricard Salim and I have been developing a model that we call Items-Agents-Cash (IAC) which facilitates the development of computerized accounting systems. The model has evolved considerably since it was first developed and it is currently in use in tens of accounting information systems.
Accounting Server: Automatically Generating Accounting Transactions from Business Modules
Salim, R. & Ferran, C. (2014). Accounting Server: Automatically Generating Accounting Transactions from Business Modules. Journal of Applied Financial Research, Vol II, pp 20-27. Abstract The proliferation of inexpensive yet complex business programs has allowed many small businesses to start...
Enterprise Resource Planning for Global Economies: Managerial Issues and Challenges
Ferran, C., & Salim, R. (Eds.). (2008). Enterprise Resource Planning for Global Economies: Managerial Issues and Challenges. Hershey, PA: IGI-Global. Abstract
IAC Accounting Data Model: A better data structure for computerized accounting systems
Ferran, C., & Salim, R. (2004). IAC Accounting Data Model: A better data structure for computerized accounting systems. Review of Business Information Systems 8(4). ABSTRACT It is said that accounting is the heart of all Enterprise Resource Planning Systems (ERP). This metaphor reminds us that...
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