The REA model expressed in a generic DEMO model for co-creation and co-production

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61988987%3A17310%2F17%3AA1801MVP" target="_blank" >RIV/61988987:17310/17:A1801MVP - isvavai.cz</a>

Result on the web

<a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85018447469&doi=10.1007%2f978-3-319-57955-9_12&partnerID=40&md5=91c6670727509e7cb175eaed125b2093" target="_blank" >https://www.scopus.com/inward/record.uri?eid=2-s2.0-85018447469&doi=10.1007%2f978-3-319-57955-9_12&partnerID=40&md5=91c6670727509e7cb175eaed125b2093</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-3-319-57955-9_12" target="_blank" >10.1007/978-3-319-57955-9_12</a>

Result language

angličtina

Original language name

The REA model expressed in a generic DEMO model for co-creation and co-production

Original language description

The REA ontology is a domain ontology that aims to support accounting information systems that must provide a truthful and appropriate - GAAP compliant - descriptive perspective of an enterprise in operation. While the application of a domain ontology provides strong benefits, the current representation of the REA model does not provide the desired results; an appropriate working accounting system. One of the root causes of this problem is the lack of a proper formal representation of the REA model. In this paper the DEMO methodology is applied to provide a generic domain and application-independent DEMO model (the CC-CP model) for co-creation and co-production in any industrial production chain. This model appears to be also appropriate to capture any interaction between an enterprise and any external parties, stakeholders, customers, suppliers, personnel etc, and support accounting systems. This approach offers several new advantages, notably: i) prescriptive workflow-like operation of the enterprise with full transaction driven execution; ii) process-mining (-like) analysis of daily operation; iii) ontological completeness of factual knowledge as required not only for accounting systems but also for other descriptive information systems and iv) completeness of implementation for any kind of business interactions between enterprises.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

—

OECD FORD branch

10200 - Computer and information sciences

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2017

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Lecture Notes in Business Information Processing, 284

ISBN

9783319579542

ISSN

1865-1348

e-ISSN

—

Number of pages

15

Pages from-to

151-165

Publisher name

Springer Verlang

Place of publication

Berlin

Event location

Anpverpy

Event date

May 8, 2017

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

000419314200012