The Resource-Event-Agent Reference Information Model for Intra- and Inter-Enterprise Value Chains
W. Laurier (wim.laurier@ugent.be) and
Geert Poels (geert.poels@ugent.be)
Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium from Ghent University, Faculty of Economics and Business Administration
Abstract:
In business modelling the focus is shifting from the enterprise to the supply chain. Contemporary business modelling approaches should allow each enterprise taking part in a business network to develop its own information system and at the same time support the creation of system interoperability and information sharing amongst business partners. This paper presents a reference information model for integrating the information of supply-chain-wide and enterprise-wide information systems. The model is based on the Resource-Event-Agent (REA) semantic accounting model. This paper also shows that the REA reference information model harmonizes the conceptualisations that underlie various types of business information systems.
Keywords: Business ontology; business modelling; system integration; accounting; value chain; supply chain; business process (search for similar items in EconPapers)
Pages: 2 pages
Date: 2009-03
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:rug:rugwps:09/566
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