Some Ontological Issues of the REA Framework in Relation to Enterprise Business Process

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Some Ontological Issues of the REA Framework in Relation to Enterprise Business Process

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Hunka, Frantisek
Hucka, Miroslav
Kasik, Josef
Vymetal, Dominik

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Dominik Vymetal

Abstract

The 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 fulfillment relationship. This entity may be viewed as either a sublayer 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 fulfillment 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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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 14650.

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Date of creation: 04 Mar 2009
Date of revision: 14 Apr 2009
Handle: RePEc:pra:mprapa:14650

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Article
- Frantisek HUNKA & Miroslav HUCKA, 2009. "Some Ontological Issues Of The Rea Framework In Relation To Enterprise Business Process," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 4(2(8)_ Sum). [Downloadable!]

Find related papers by JEL classification:
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

This paper has been announced in the following NEP Reports:

NEP-ALL-2009-04-18 (All new papers)

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This page was last updated on 2009-11-28.

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