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In the discipline of accounting, the resource-event-agent (REA) ontology is a well accepted conceptual accounting framework to analyze the economic phenomena within and across enterprises. Accordingly, it seems to be appropriate to use REA in the requirements elicitation to develop an information architecture of accounting and enterprise information systems. However, REA has received comparatively less attention in the field of business informatics and computer science. Some of the reasons may be that the REA ontology despite of its well grounded core concepts is (1) sometimes vague in the definition of the relationships between these core concepts, (2) misses a precise language to describe the models, and (3) does not come with an easy to understand graphical notation. Accordingly, we have started developing a domain specific modeling language specifically dedicated to REA models and corresponding tool support to overcome these limitations. In this paper we present our REA DSL which supports the basic set of REA concepts.

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The value proposition of information technology (IT) is subject to a number of situational context factors and cannot be easily assessed. The concept of potentials modeling proposed in this paper seeks to extend existing methods of information modeling and to provide a means for evaluating information systems design alternatives in a specific organizational context. The approach is substantiated by the example of service-oriented architectures (SOA). Abstract Jan vom Brocke, Christian Sonnenberg, Alexander Simons

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Purpose – The purpose of this paper is to integrate business process management (BPM) and accounting on a conceptual level in order to account for the economic implications of process-state changes in process design-time and process run-time. Design/methodology/approach – The paper adopts a design science research paradigm. The research, grounded in an “events” approach to accounting theory, builds on the REA accounting model that has been adapted for the design of a process accounting model (PAM). Findings – The paper presents a PAM that can be used to structure event records in process-aware information systems (PAIS) to enable process-oriented accounting. The PAM is specified as a light weight data structure that is intended for the integration of PAIS and accounting information systems. Research limitations/implications – As this paper is technical in nature, more research is needed to evaluate more thoroughly its approach in naturalistic settings. Practical implications – The PAM can support traditional accounting approaches, and because of the adopted events approach, it readily supports use cases related to real-time analytics in BPM and accounting. Originality/value – The PAM presents a novel approach to integrating BPM and accounting. The novelty of this approach lies in its use of event records to document flows of economic resources.