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Linear Algebra and Sets Theory (LAST)-based Formal Modeling for IS Client-Specification

It seems clear that there is plenty of room for improvement in the area of IS client-developer working relationship. On the client side, it is general to find professionals with a background in the fields of Management and Accounting (M&A). Two disciplines involving the development of rich and precise abstract models of their domain of interest. Consequently, this paper assumes that it is desirable to establish a (suitable) common language for communication between the M&A and IS communities. To that end, this paper describes a LAST-based formal method for IS client-specification. The use of standard mathematical language guarantees precision, accessibility, and comprehensibility by both IS and Management specialists. The resulting clientspecification may be translated by the IS designer into a system-specification proper (that can be verified and implemented). Another possible use of LAST-based modeling, consistent with the stated objective and tested by the authors over the course of several years, is as an educational tool. For illustration purposes, a Financial Accounting Information Subsystem is chosen because it is highly standardized and of widespread use.