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Managing Processes in the REA Framework

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86094278" target="_blank" >RIV/61989100:27510/14:86094278 - isvavai.cz</a>

  • Result on the web

    <a href="http://dx.doi.org/10.2308/jeta-51108" target="_blank" >http://dx.doi.org/10.2308/jeta-51108</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.2308/jeta-51108" target="_blank" >10.2308/jeta-51108</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Managing Processes in the REA Framework

  • Original language description

    The resources, events, agents (REA) ontology provides rules and guidelines for business process modeling utilizing the value-modeling approach. The core element of this approach is an REA model at the business process level. The REA model is usually governed by an information entity, such as a contract or a schedule. Although the REA model provides all necessary entities and relationships for value modeling, its support for information entity value creation, and its flow to the related process that it will govern, deserves deeper elaboration. The aim of this paper is to examine and propose a solution to information entity value creation within the REA model and its transfer to a related business process in compliance with the REA value chain concept. In order to distinguish standard REA business processes from those in which the information entities are created, these processes are called managing processes.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

  • CEP classification

    IN - Informatics

  • OECD FORD branch

Result continuities

  • Project

    <a href="/en/project/7AMB14PL029" target="_blank" >7AMB14PL029: Multiagent approach in designing enterprise systems</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2014

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    Journal of Emerging Technologies in Accounting

  • ISSN

    1554-1908

  • e-ISSN

  • Volume of the periodical

    Vol. 11

  • Issue of the periodical within the volume

    1/2014

  • Country of publishing house

    US - UNITED STATES

  • Number of pages

    13

  • Pages from-to

    27-39

  • UT code for WoS article

  • EID of the result in the Scopus database

    2-s2.0-84943545469