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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

10200 - Computer and information sciences

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Lecture Notes in Business Information Processing, 284

ISBN

9783319579542

ISSN

1865-1348

e-ISSN

—

Počet stran výsledku

15

Strana od-do

151-165

Název nakladatele

Springer Verlang

Místo vydání

Berlin

Místo konání akce

Anpverpy

Datum konání akce

8. 5. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000419314200012