Some Ontological Issues Of The Rea Framework In Relation To Enterprise Business Process
AbstractThe aim of the paper is to describe using REA framework to model enterprise planning not only at the operational level but also at the policy level. Using policy level enlarges the possibility of the models on the base of the REA framework because the policy level in this way represents metalevel of the model. The policy level of the REA framework itself is comprised both of the entities related by typification, grouping and policy relationships and of the Commitment entity with the fulfilment relationship. This entity may be viewed as either a sub layer or a middle layer of the REA framework. The Commitment entity belongs to the fundamental entities of the policy level but has some specifications that are expressed by the fulfilment relationship. This many-to-many relationship forms the link to the operational level. In the paper we discuss the problem and suggest some solution that moves the Commitment entity closer to the typification and grouping semantic abstractions.
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Bibliographic InfoArticle provided by Spiru Haret University, Faculty of Financial Management and Accounting Craiova in its journal Journal of Applied Economic Sciences.
Volume (Year): 4 (2009)
Issue (Month): 2(8)_ Summer 2009 ()
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Web page: http://www2.spiruharet.ro/facultati/facultate.php?id=14
More information through EDIRC
REA ontology; enterprise business process; semantic abstractions;
Other versions of this item:
- Hunka, Frantisek & Hucka, Miroslav & Kasik, Josef & Vymetal, Dominik, 2009. "Some Ontological Issues of the REA Framework in Relation to Enterprise Business Process," MPRA Paper 14650, University Library of Munich, Germany, revised 14 Apr 2009.
- M11 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Production Management
- L23 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Organization of Production
- C88 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other Computer Software
- O21 - Economic Development, Technological Change, and Growth - - Development Planning and Policy - - - Planning Models; Planning Policy
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Hunka, Frantisek & Hucka, Miroslav & Kasik, Josef & Vymetal, Dominik, 2008. "Enterprise planning model using REA ontology," MPRA Paper 12407, University Library of Munich, Germany.
- Vymetal, Dominik & Hunka, Frantisek & Hucka, Miroslav & Kasik, Josef, 2010. "Enterprise modeling:process and REA value chain perspective," MPRA Paper 24617, University Library of Munich, Germany.
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