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Abstract Object-oriented (00) approaches to programming, data modeling, and systems development are now being applied in a variety of scientific, engineering, and business applications (Cattell 1991; Heintz 1991). This article explores the applicability of the object-oriented paradigm for the design and implementation of accounting information systems (AIS). The specific objectives are to (1) review and evaluate prior data modeling approaches in light of the rapidly increasing complexities of current users' needs, (2) describe the basic concepts underlying the object-oriented data model, (3) review object-oriented modeling approaches, (4) discuss the advantages and limitations of object-oriented approaches, and (5) present research issues and directions. It is important for systems developers and users to understand the object-oriented paradigm and its implications for AIS because object oriented approaches are increasingly being used to develop new and reengineer existing business information systems. The overall conclusion is that the object-oriented paradigm offers many advantages for the design, development, and implementation of complex business information systems. Perhaps the key advantage is the ability to map objects and object relationships from the design level directly to the program or database management system (DBMS) level. However, several drawbacks and technical issues may need to be resolved before object-oriented approaches become widely used in business information systems. Further research is needed to develop an object-oriented model specifically for designing AIS applications.
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