From an Object-Oriented Approach to the Financial Reporting: An Open Architecture

This paper developed an Object-Oriented (O-O) approach as an open architecture forfinancial reporting that is based on the notation Unified Modelling Language (UML) and theRational Rose tool. The O-O approach integrated into the financial reporting has interoperablebuilding financial statements that must be available to be included in any economic and financialanalysis of a corporation. The implementation of an open architecture for developing financialreporting is supported by the systems analyst work that observes and understands the generaldomain of financial reporting, as well as, input from the specialists, directors and stakeholders of the corporation. Then, with reference to the Portuguese experience, the research scope is towardsa basic structure of financial reporting whose results are applicable to any corporation. Thefurther implication of the architecture for the financial reporting is to built a prototype to answerthe market needs.