Abstract
A universal representation is developed, based on the ISO standards for Information Resource Dictionary System (IRDS), with the aim of providing a complete definition of an information system from the physical data values held to the concepts employed for data and function description and real-world abstractions. It is discussed how such a multi-level model can provide quality software for the evolution of information systems by creating an environment where heterogeneous systems can be compared. Current trends towards more structured programming techniques and more disciplined software engineering environments lead to the potential for considerable benefits from using an IRDS approach. This potential, however, will only be realized if a formal underpinning of the IRDS standard is achieved and then only reliably if the formal is constructive and the underpinning is enabling not just supporting.
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