Foundations of accounting:

A paradigm shift case study

This tutorial provides an illustrative case study of how the BORO methodology has been used to re-engineer a paradigm shift in the foundations of accounting. It provides a nice example of how a shift in technology creates an opportunity for a new conceptual structure. This is part of a series of tutorials that walk through examples that illustrate how the BORO methodology has been used to re-engineer data in an industrial context.