Accounting Information System, Critical Review of Karim’s 2014 Approach

Ibrahim Mustafa Khudir


This paper provides a critical review of V.R. Karimi, D.D. Cowan, and P.S.C. Alencar, 2014, ‘An approach to correctness of security and operational business policies,' International Journal of Accounting Information Systems, ACCINF-00330, No of Pages 12. In this journal article, Karimi, Cowan, and Alencar suggested a new approach that can be used in operational and security policies in the business. The approach provided here can also be used to verify the correctness of operational and security policies with respect to a given set of properties. They propose a method that constructs definition of business operational and security rules based on REA business modeling language. This method is designed to use state machines to combine policy sets and policies automatically once the rules have been created. I find this new method to be very essential because it provides disciplined and systematic approaches that can be used in developing real world software systems for accounting purposes. In addition, this method has a higher potential of benefiting modern organizations in several ways.


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