Business process modeling: An accounting information systems perspective

2014 ◽  
Vol 15 (3) ◽  
pp. 185-192 ◽  
Author(s):  
Frederik Gailly ◽  
Guido L. Geerts
Keyword(s):  
Information Systems ◽  
Business Process ◽  
Process Modeling ◽  
Accounting Information ◽  
Business Process Modeling ◽  
Accounting Information Systems ◽  
Systems Perspective

The REA Modeling Approach to Teaching Accounting Information Systems

2003 ◽  
Vol 18 (4) ◽  
pp. 427-441 ◽  
Author(s):  
William E. McCarthy
Keyword(s):  
Information Systems ◽  
Business Process ◽  
Value Chain ◽  
Accounting Information ◽  
The United States ◽  
Mirror Image ◽  
Accounting Systems ◽  
Business Policy ◽  
Accounting Information Systems ◽  
Economic Agents

The REA model was first conceptualized in a paper for the 1982 The Accounting Review as a framework for building accounting systems in a shared data environment, both within enterprises and between enterprises. The model's core feature was an object pattern consisting of two mirror-image constellations that represented semantically the input and output components of a business process. The REA acronym derives from that pattern's structure, which consisted of economic Resources, economic Events, and economic Agents. Simultaneous with its research publication, REA began to be used as a framework for teaching accounting information systems (AIS), originally at Michigan State University and then gradually at other colleges and universities. In its extended form, the REA model integrates the teaching of accounting transaction structures, commitment and business policy specification, business process engineering, and enterprise value chain construction. As of 2003, REA modeling is used in a variety of AIS courses and featured in a variety of AIS textbooks, both in the United States and internationally.

An Accounting Information Systems Perspective on Data Analytics and Big Data

2017 ◽  
Vol 31 (3) ◽  
pp. 101-114 ◽  
Author(s):  
Esperanza Huerta ◽  
Scott Jensen
Keyword(s):  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Security Requirements ◽  
Future Research ◽  
Accounting Information Systems ◽  
Systems Perspective ◽  
Analytic Skills

ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role of technology in accounting, privacy within the domain of Big Data, and people and Big Data. Throughout all three panels, several topics emerged that impact all areas of accounting—developing enhanced analytical and data handling skills; evaluating privacy, security requirements, and risks; thinking creatively; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands the discussions of the conference panels and suggests potential areas for future research.

Foundations of Business Process Modeling

2010 ◽  
pp. 6-41 ◽  
Author(s):  
Jan Mendling
Keyword(s):  
Life Cycle ◽  
Information Systems ◽  
Business Process ◽  
Process Modeling ◽  
Business Process Management ◽  
Process Management ◽  
Business Process Modeling ◽  
General Information ◽  
Process Models ◽  
Business Process Execution

This chapter provides an overview of business process management and business process modeling. We approach business process management by giving a historical classification of seminal work, and define it by the help of the business process management life cycle. Business process models play an important role in this life cycle, in particular, if information systems are used for executing processes. We deduct a definition for business process modeling based on a discussion of modeling from a general information systems point of view. In the following, we detail business process modeling techniques, in particular, modeling languages and modeling procedures for business process modeling. Finally, we discuss some future trends with a focus on the business process execution language for Web services (BPEL), and conclude the chapter with a summary. The chapter aims to cover business process modeling in a comprehensive way such that academics and practitioners can use it as a reference for identifying more specialized works.

scholarly journals An Accounting Information Systems Perspective On Data Analytics And Big Data During 2015-2020

2021 ◽  
Vol 12 (5) ◽  
pp. 509-514
Author(s):  
Jesús Vargas Villa, Mohammad Haroun Sharairi, Alberto Clavería Navarrete, Gerber F. Incacari Sancho
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Raw Material ◽  
Accounting Information Systems ◽  
Systems Perspective ◽  
Productivity And Competitiveness

Accounting information systems are responsible for providing information that constitutes raw material for decision making in terms of investment, payments to suppliers, payroll, income, among others. The analysis of such information becomes a cornerstone in the positioning strategies through productivity and competitiveness of any organization. When this analysis is applied to large volumes of information, there are Big Data tools that facilitate the grouping of data according to its source or nature. This paper will describe the most influential accounting information systems in the analysis of large volumes of data that affect the decision making of companies in different sectors of the economy during the period between 2015 and 2020.

Foundations of Business Process Modeling

2009 ◽  
pp. 189-222
Author(s):  
Jan Mendling
Keyword(s):  
Life Cycle ◽  
Information Systems ◽  
Business Process ◽  
Process Modeling ◽  
Business Process Management ◽  
Process Management ◽  
Business Process Modeling ◽  
General Information ◽  
Process Models ◽  
Business Process Execution

This chapter provides an overview of business process management and business process modeling. We approach business process management by giving a historical classification of seminal work, and define it by the help of the business process management life cycle. Business process models play an important role in this life cycle, in particular, if information systems are used for executing processes. We deduct a definition for business process modeling based on a discussion of modeling from a general information systems point of view. In the following, we detail business process modeling techniques, in particular, modeling languages and modeling procedures for business process modeling. Finally, we discuss some future trends with a focus on the business process execution language for Web services (BPEL), and conclude the chapter with a summary. The chapter aims to cover business process modeling in a comprehensive way such that academics and practitioners can use it as a reference for identifying more specialized works.

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