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

Author

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

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.

Suggested Citation

  • 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.
  • Handle: RePEc:pra:mprapa:14650
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    File URL: https://mpra.ub.uni-muenchen.de/14650/1/MPRA_paper_14650.pdf
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    1. Hunka, Frantisek & Hucka, Miroslav & Kasik, Josef & Vymetal, Dominik, 2008. "Enterprise planning model using REA ontology," MPRA Paper 12407, University Library of Munich, Germany.
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    Cited by:

    1. 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.

    More about this item

    Keywords

    REA ontology; enterprise business process; semantic abstractions;

    JEL classification:

    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - 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, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Planning Models; Planning Policy

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