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What is Entities

Encyclopedia of Organizational Knowledge, Administration, and Technology
A concept that represents the point of interest of what management would like to gather information about.
Published in Chapter:
REA-Semantic Teaching in the Accounting Information Systems (AIS) Courses
Husam A. Abu-Khadra (Roosevelt University, USA) and Shamsul I. Chowdhury (Roosevelt University, USA)
DOI: 10.4018/978-1-7998-3473-1.ch075
Abstract
This paper complements the Seow and Pan self-study online tutorial by providing a condensed version of the REA data modeling. It provides the basic knowledge in designing a relational database in AIS. Furthermore, a clear methodology is provided on how to create a system logical design using a design approach that relies on business knowledge. This paper can be used as a teaching aid for self-study material, a flipped classroom model or as supplementary material for an adopted textbook.
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