“…Nonetheless, modern NES such as REA have proven useful as modelling tools for building databases for business (e.g., Bradford et al, 2007;Callaghan et al, 2002;Dunn et al, 2005;Gerard, 2005;Jones et al, 2002Jones et al, , 2005Jones et al, -2006Poels et al, 2007), including non-accounting databases (e.g., Vymetal et al, 2008). Consequently, there is room for both NES and EZS in a modern AIS: one as a database design tool, the other as the target of that design.…”