Title: Accounting systems as first order axiomatic models: consequences for information theory

Authors: Robert A. Nehmer

Addresses: Department of Accounting and Finance, Oakland University, 2200 N. Squirrel Road, Rochester, MI 48309, USA

Abstract: This paper addresses some of the issues in the comparison of information systems in operational business environments. A large body of work has been done in the agency area using utility analysis and relying on the results of Blackwell|s |Comparison of Experiments|. As the title indicates, Blackwell|s paper shows that if an experiment |a| is a sufficient procedure for a different experiment |b|, then |a| is more informative than |b|. There are several differences between Blackwell|s assumptions and business environments that are important in the present analysis. What follows is a reinterpretation of the problems of comparing information systems from a computer science and mathematical logic perspective. The results are informative in the domains of systems design and development as well as in areas of control and monitoring of business systems.

Keywords: accounting systems; information systems comparison; formal models; information systems development; information theory; model theory; monitoring; first order axiomatic models; systems design.

DOI: 10.1504/IJMOR.2010.029692

International Journal of Mathematics in Operational Research, 2010 Vol.2 No.1, pp.99 - 112

Available online: 01 Dec 2009 *

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