This paper addresses a problem of choosing a data structure in the context of managing information in a general ledger.
A multicriteria approach is proposed to classify structures for recording and manipulating information to general accounting. A family of criteria is proposed and a ranking approach is adopted to perform this ranking. The results obtained make it possible to obtain a certificate of aptitude for obtaining the best data structure for the management of the information at the accounting. In addition, a sensitivity study is carried out to assess the effect of the variation in weight given to each criterion on the ranking obtained.
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