Adaptive Framework for the REA Accounting Model

Business applications must be able to adapt to a changing business environment, to access large amount of data and to be efficient. A framework for business applications must also be reusable and provide uniform access to information. We have developed a framework based on the REA accounting model that meets these requirements. It uses the active objectmodel and composite query technique for adaptability, the Interpreter pattern and the integrated query system for information uniformity, and incremental computation for performance. Each idea in our framework can be applied to many other business-object implementations.