An Accounting Model-Based Approach to Semantic Reconciliation in Heterogeneous Database Systems (Classic Reprint) - Hardcover
Synopsis
Integrating financial data across many databases using a model-based approach can unlock clearer, more reliable statements.
This work presents a top-down method that uses an accounting model to reconcile semantic differences among disparate financial databases. It shows how to derive integrated balance sheets and income statements from multiple sources, enabling deeper profitability analysis.
This edition focuses on practical methods for aligning terms, units, and data values across databases, while maintaining a solid accounting foundation. It emphasizes how knowledge about accounts and their relationships guides reliable data fusion, even when databases use different structures or terminology.- How a top-down accounting model helps reconcile data-level semantic differences.
- How to map and merge data from multiple financial databases into integrated statements.
- Techniques for unit conversion and resolving different accounting terms across sources.
- Ways integrated statements support profitability analysis and performance comparisons.
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