Mitigating Normal Form Violations Using Resources-Events-Agents, Resources-Events-Agents-Locations, and Hierarchy: A Knowledge-Based Approach

The author would like to thank the participants for their comments on earlier versions of this paper. The author also would like to thank Guido Geerts for his comments on an earlier version of this paper. In addition, the author would like to thank Hui Du and the referees for their comments on the previous versions of this paper. Finally, the author would like to thank Robert A. Nehmer for his comments. The author of this publication has no conflicts of interest related to this research.

This paper grew out of my participating in the Oracle Academy, in Fall 2018, and my efforts to bring some of those Oracle best practices into a Resources-Events-Agents-based relational database class. Earlier versions of this paper were presented at the 2018 Pre-International Conference on Information Systems (ICIS) Meeting of Special Interest Group in Accounting Information Systems in San Francisco and the 2023 Accounting Information Systems/Strategic and Emerging Technologies Midyear Meeting in Las Vegas.

Daniel E. O’Leary, University of Southern California, Marshall School of Business, Leventhal School of Accounting, Los Angeles, CA, USA.

Editor’s note: Accepted by Senior Editor Robert A. Nehmer.