scholarly journals BPPAM Tool: A Business Process Framework

2016 ◽  
Vol 100 ◽  
pp. 37-44
Author(s):  
Paula Ventura Martins ◽  
Marielba Zacarias
Author(s):  
Kyoung-Il Bae ◽  
Soon-Young Huh

Process information sharing is a beneficial tool through which a company can monitor and control its outsourced business process transparently, as if the outsourced business process is performed locally. However, autonomy and agility of insourcing companies providing outsourcing services have placed limitations in the development of process information sharing, which the previous research has not satisfactorily addressed. This chapter proposes a federated process framework and its system architecture that provide a conceptual design for effective implementation of process information sharing supporting the autonomy and agility of the insourcing companies. First, in terms of autonomy, the federated process framework supports a flexible sharing policy to control the amount of shared data so that the framework can be applied to a wide variety of practical situations, from loosely-coupled cases to tightly-coupled cases. Second, in terms of agility, the system architecture based on the federated process framework supports the entire life cycle of business process outsourcing by allowing sufficient adaptability to the changes of business environments. We develop the framework using an object-oriented database and Extensible Markup Language to accommodate all the constructs and their interactions within object-oriented message exchange model in a distributed computing environment.


2003 ◽  
pp. 79-105
Author(s):  
Jörg Becker ◽  
Volker Meise

2019 ◽  
Vol 17 (1) ◽  
pp. 149-163
Author(s):  
Yunsen Wang ◽  
Tiffany Chiu ◽  
Victoria Chiu

ABSTRACT This study proposes a framework and develops a prototype that redesigns revenue cycle business processes to comply with the new revenue recognition standard Revenue from Contracts with Customers (ASU No. 2014-09 FASB 2014). The new standard aims to report the nature, amount, timing, and uncertainty of revenue; however, the accounting literature and profession have raised concerns regarding companies' compliance with the new standard, and urged companies to assess their practices and modify their accounting information systems accordingly. This study utilizes process mining to redesign a revenue cycle business process framework to consider single/multiple performance obligation(s), transaction price allocation, sales discounts granted/forfeited, and sales returns scenarios. In addition, a prototype is developed to detect non-standard sales transactions automatically and identify potential violations of the new standard. Findings in this study contribute to emerging technologies in accounting, internal auditing, and revenue recognition research, and are expected to be of interest to academics and practitioners.


Author(s):  
Yunsen Wang ◽  
Tiffany Chiu ◽  
Victoria Chiu

This study proposes a framework and develops a prototype that redesigns revenue cycle business processes to comply with the new revenue recognition standard "Revenue from Contracts with Customers" (ASU No. 2014-09). The new standard aims to report the nature, amount, timing, and uncertainty of revenue, however, the accounting literature and profession have raised concerns regarding companies' compliance with the new standard, and urged companies to assess their practices and modify their accounting information systems accordingly. This study utilizes process mining to redesign revenue cycle business process framework to consider single/multiple performance obligation(s), transaction price allocation, sales discounts granted/forfeited, and sales returns scenarios. In addition, a prototype is developed to detect non-standard sales transactions automatically and identify potential violations of the new standard. Findings in this study contribute to emerging technologies in accounting, internal auditing, and revenue recognition research, and are expected to be of interest to academics and practitioners.


2011 ◽  
Vol 34 (3) ◽  
pp. 990-997 ◽  
Author(s):  
Chuong C. Vo ◽  
Naveen Chilamkurti ◽  
Seng W. Loke ◽  
Torab Torabi

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