A Conceptual Model for REA Transactions

Size: px

Start display at page:

Download "A Conceptual Model for REA Transactions"

Kelly Oliver
8 years ago
Views:

1 A Conceptual Model for REA Transactions Jaroslav Ševčík 1 1 VŠB - Technical University of Ostrava, Faculty of Economics Information Technology for Practice

2 Introduction Business process modeling is important for understanding of all activities in the company. Design of information systems. Economic systems. Monitoring values of resources. Techniques for modeling for value-oriented business systems e3-value, REA etc. 2

3 REA What is REA? REA (Resources, Events, Agents) Research of accounting model (McCarthy, 1982) Framework for enterprise information architectures Business ontology Fundamental laws of business domain Extension by patterns 3

4 REA REA Architecture Value System level Flow of the resources between the enterprise and business partners Value Chain level Connections between business processes REA model level Individual business processes Task level Algorithm process, code concepts Implementation-dependent 4

5 REA REA model level Individual business processes How value of resources are change Economic exchanges and conversions REA model concepts are divided: Operational level Basic concepts What happened Policy level Extension Rules and standards What could or should or will happen 5

6 REA REA model 6

7 Motivation REA is a promising technology for value-oriented business process modeling. Number of advantages. Semantic and application independence of model. The ability to display values of economic resources in the company on demand. Weaknesses Poorly defined state model. Transactions are primarily focused on the final production. No defined coordination activities. Result of the deficiencies -> small deployment. 7

8 State model New State model for value oriented business process modeling based on the REA enterprise ontology. Base on Design and Engineering Methodology for Organizations - DEMO (Dietz) formulation of request Request rejection of request acceptance of request Promise creation of resource refuse or resource Demonstation acceptance of resource Rejection Production Acceptance demonstration of resource Refuse 8

9 Transactional mechanism Initiator Rejection Executor Request Rejection Promise Request Promise Production Production Refuse Demonstration Acceptance Refuse Acceptance 9

10 P1 Start 60 Iniciátor P2 Požádáno_P T2 P3 Nepřijato_P Vykonavatel P6 Nepřijato_Z T5 T3 P5 Požádáno_Z P4 Přijato_P P7 Přijato_Z T6 T4 T7 Tok zdrojů P8 T7 P11 Tok zdrojů P24 Konverzní proces T8 0 P28 Konverzní proces P9 T9 1 P12 T22 P10 Provedeno_Z 2 P13 Provedeno_P T25 P15 Odmítnuto_P 3 P16 Akceptováno_P 4 P14 Předvedeno_P P25 Zdroj_Z T24 5 P17 Předvedeno_Z P18 Odmítnuto_Z 6 P19 Akceptováno_Z 7 T27 P29 Zdroj_P Směna 8 T23 P26 T20 P20 P21 9 P22 T21 P30 T25 P27 Uvolnění zdroje_z P31 Uvolnění zdroje_p P33 Zdroj_Z P32 Zdroj_P P23 Konec 10

11 Conceptual model Contract Object Role Modeling (ORM) Expressing conceptual model in terms of elementary facts, including restrictions and rules. Natural verbal expressions. Conceptual Schema Design Procedure (CSDP) Description Decrement commitment Contract Increment commitment Creation date Completion date 11

12 Conceptual model Commitments recipient Foreign agent provider provider recipient Own agent Creation date Creation date is in «is in Fulfilling date Decrement commitment Reciprocity Increment commitment Fulfilling date Amount Amount Decrement event Increment event Resource Value 12

13 Conceptual model Events recipient Foreign agent provider provider recipient Own agent Creation date Creation date is in «is in Acceptance date Decrement event Duality Increment event Acceptance date Amount Amount Resource Value 13

14 Conclusion Conceptual model for new REA transactional mechanism. Ontological framework to build an economic information system. This framework was tested in several implementations. Framework can help with the expansion of REA enterprise ontology. 14

15 Thank you for your attention! 15

Unit 5: Object-Role Modeling (ORM) http://www.heppnetz.de/teaching/dpm/

Modeling in Business in Information Systems Unternehmensmodellierung und -architekturen Unit 5: Object-Role Modeling (ORM) Professur für Allgemeine BWL, insbesondere E-Business http://www.heppnetz.de/teaching/dpm/