Business Process Modelling Using REA Ontology

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Business Process Modelling Using REA Ontology

Popis výsledku v původním jazyce

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.).

Název v anglickém jazyce

Business Process Modelling Using REA Ontology

Popis výsledku anglicky

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.).

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název periodika

Economics and management

ISSN

1822-6515

e-ISSN

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Svazek periodika

1

Číslo periodika v rámci svazku

16

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

7

Strana od-do

1047-1053

Kód UT WoS článku

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EID výsledku v databázi Scopus

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