Business Process Modelling Using REA Ontology

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86081414" target="_blank" >RIV/61989100:27510/11:86081414 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Business Process Modelling Using REA Ontology

Original language description

Enterprise information systems (EIS) and enterprise resource planning systems (ERP) at operational and management levels are often based on standard planning and accountancy tools. Standard structure of these systems leads to existence of subsystems withinsufficient crosscut functionality. The paper describes and presents business process modelling focused on utilizing the REA enterprise ontology, which was introduced by William McCarthy in 1982 and which gets rid of the traditional double entry book-keeping system, well-known in accountancy, by focusing on the primary business data derived from real conversions and exchanges. The REA enterprise ontology uses three the most fundamental REA entities (economic resources, economic events and economic agents) and several relationships between these entities (e.g. provide, receive, outflow, inflow, use, consume etc.).

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2011

Confidentiality

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

Name of the periodical

Economics and management

ISSN

1822-6515

e-ISSN

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Volume of the periodical

1

Issue of the periodical within the volume

16

Country of publishing house

LT - LITHUANIA

Number of pages

7

Pages from-to

1047-1053

UT code for WoS article

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EID of the result in the Scopus database

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