SYNOPSIS:

Prior research has advocated the development of an accounting information system that combines concepts and theories from both database and knowledge base research. This paper develops a computational model and discusses results of a prototype designed to meet this objective. This prototype system uses a representation scheme based on the previous research in events accounting data models and systems as well as recent research into the integration of knowledge and data in artificial intelligence. Object-oriented programming is used to develop an example implementation of the computational model for a managerial accounting inventory management decision making situation.