A Generic DEMO Model for Co-Creation and Co-Production as a Basis for a Truthful and Appropriate REA Model Representation

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61988987%3A17310%2F19%3AA21021M0" target="_blank" >RIV/61988987:17310/19:A21021M0 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.osu.cz" target="_blank" >http://www.osu.cz</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-3-030-30429-4_14" target="_blank" >10.1007/978-3-030-30429-4_14</a>

Jazyk výsledku

angličtina

Název v původním jazyce

A Generic DEMO Model for Co-Creation and Co-Production as a Basis for a Truthful and Appropriate REA Model Representation

Popis výsledku v původním jazyce

DEMO (Design Engineering Methodology for Organization) has its founda-tion in the DEMO Enterprise Ontology (DEO), and provides a strong theoret-ical foundation and a generic platform for business process modeling. The REA (Resource-Event-Agent) ontology, which originates from accountancy systems, provides a domain-specific platform for value modeling business processes. Rather than traditional approaches to accountancy, REA captures the details of each resource under an enterprise’s control, and thus is able to offer a wider, more precise, and more up-to-date range of reports. Despite its great potential, REA ontology suffers from anomalies which have their origin in the absence of rigorous theoretical foundations. These anomalies can be overcome either by introducing rigorous theoretical foundations for the cur-rent REA ontology, or by useful collaboration of REA ontology with an on-tology that provides a strong theoretical foundation. The paper deals with the latter option. It not only contemplates different aspects of both ontologies, but also analyzes and proposes a possible way for collaboration between these modeling frameworks.

Název v anglickém jazyce

A Generic DEMO Model for Co-Creation and Co-Production as a Basis for a Truthful and Appropriate REA Model Representation

Popis výsledku anglicky

DEMO (Design Engineering Methodology for Organization) has its founda-tion in the DEMO Enterprise Ontology (DEO), and provides a strong theoret-ical foundation and a generic platform for business process modeling. The REA (Resource-Event-Agent) ontology, which originates from accountancy systems, provides a domain-specific platform for value modeling business processes. Rather than traditional approaches to accountancy, REA captures the details of each resource under an enterprise’s control, and thus is able to offer a wider, more precise, and more up-to-date range of reports. Despite its great potential, REA ontology suffers from anomalies which have their origin in the absence of rigorous theoretical foundations. These anomalies can be overcome either by introducing rigorous theoretical foundations for the cur-rent REA ontology, or by useful collaboration of REA ontology with an on-tology that provides a strong theoretical foundation. The paper deals with the latter option. It not only contemplates different aspects of both ontologies, but also analyzes and proposes a possible way for collaboration between these modeling frameworks.

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

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

Business Process Mamagement

ISBN

978-3-030-30428-7

ISSN

1865-1348

e-ISSN

1865-1356

Počet stran výsledku

15

Strana od-do

203-218

Název nakladatele

Springer Nature Switzerland AG

Místo vydání

Cham

Místo konání akce

Vídeň

Datum konání akce

1. 9. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000546027600014