Information Reference Coding
Items in business systems have to be identified
by reference codes, which can later be used 
as data codes and file keys in an associated data processing
system.  In business systems associated 
with large collections of integrated files (database)
it is vital to assign codes in a methodical way 
so as to control future extension and changes while maintaining
correct program action. The principles 
of methodical coding are discussed, and the way in
which logical connections between data items must 
be reflected in the reference code framework is shown
through a set-theoretic information model.
CACM January, 1976
Florentin, J. J.
