A view may be thought of as a virtual table, that is, a table that does not really exist in its own right but is instead derived from one or more underlying base table. In other words, there is no stored file that direct represents the view instead a definition of view is stored in data dictionary.
Growth and restructuring of base tables is not reflected in views. Thus the view can insulate users from the effects of restructuring and growth in the database. Hence accounts for logical data independence.