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Aligning the Core Business Area Behavior with Non-Core Business Area Behavior by Synchronizing Business Operations with Accounting Records, using a Business Process Management System

Listed author(s):
  • Cornel VINTILA


    (S.C. EDATA – S.R.L., Bucharest, Romania)

  • Adela CORNESCU


    (S.C. EDATA – S.R.L., Bucharest, Romania)

  • Sorina COSTIN


    (S.C. EDATA – S.R.L., Bucharest, Romania)

Registered author(s):

    This article aims at establishing the context in which a finite repository of business processes executed within an enterprise can automatically generate manageable transactions, and after that registered and preserved in accounting records. Typically, the actual enterprise software architecture starting from a sum of functionalities, can be perceived as an accumulation of graphical user interfaces, driven by business logic and storing relevant information in a database. The To Be enterprise architecture, proposed by the authors of this paper, consists of a standardized sum of business processes ran through a BPM platform, having an enterprise data model as an operational data base and also a data warehouse. Using this new enterprise architecture case, human action will be linked to the enterprise system through graphical user interfaces, scheduling very accurate human tasks execution and stabilizing the human behavior component for increasing overall enterprise performance. This transformation of the enterprise is provided by synchronizing business operations with the accounting principles applied for recording financial transactions. Consequently, this drives the enterprise towards the standardization of operations according to the best reference model at the moment, real time accounting, and eliminating the traditional gaps between operations and accounting. This method enhances enterprise improvement, by continuously controlling and monitoring business processes and implementing change at all levels.

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    Article provided by Faculty of Management, Academy of Economic Studies, Bucharest, Romania in its journal REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT.

    Volume (Year): 12 (2011)
    Issue (Month): 2 (May)
    Pages: 274-281

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    Handle: RePEc:rom:rmcimn:v:12:y:2011:i:2:p:274-281
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