The REA Pattern, Knowledge Structures, and Conceptual Modeling Performance

Gerard, Gregory J.

doi:10.2308/jis.2005.19.2.57

Cited by 20 publications

(20 citation statements)

References 29 publications

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“…Such experience is part of what makes them experts." [Gamma et al, (1995), p.1;Gerard, (2005), p.57]. The resilience of EZS over many centuries attests to this.…”

Section: Discussionmentioning

confidence: 96%

“…Nonetheless, modern NES such as REA have proven useful as modelling tools for building databases for business (e.g., Bradford et al, 2007;Callaghan et al, 2002;Dunn et al, 2005;Gerard, 2005;Jones et al, 2002Jones et al, , 2005Jones et al, -2006Poels et al, 2007), including non-accounting databases (e.g., Vymetal et al, 2008). Consequently, there is room for both NES and EZS in a modern AIS: one as a database design tool, the other as the target of that design.…”

Section: Background For the Researchmentioning

confidence: 99%

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Equational zero vector databases, non-equational databases, and inherent internal control

Barra¹,

Savage²,

Tsay³

2010

IJBIS

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Equational zero vector accounting systems, based on duality principles and the double-entry model, were designed as ontological control systems to help prevent and detect fraud and errors inherent in non-equational, single-entry systems. Non-equational systems lend themselves to fraud and errors to a larger degree because the internal control inherent in an equational zero vector system has no substitute. We use an analytical analysis methodology to show that an equational zero vector system provides superior inherent internal control over data completeness and data reliability. In the accounting information systems area, the most popular modern non-equational system, the resource-event-agent model, is increasingly being promoted as a replacement for the equational zero vector accounting system. We contend that, although non-equational accounting system frameworks can be modelled with controls, they do not achieve the degree of control inherent in an equational zero vector accounting system without becoming an equational zero vector accounting system.

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“…Such experience is part of what makes them experts." [Gamma et al, (1995), p.1;Gerard, (2005), p.57]. The resilience of EZS over many centuries attests to this.…”

Section: Discussionmentioning

confidence: 96%

Section: Background For the Researchmentioning

confidence: 99%

Equational zero vector databases, non-equational databases, and inherent internal control

Barra¹,

Savage²,

Tsay³

2010

IJBIS

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“…Their research provides guidelines for organizations that have relatively scarce resources in a particular application domain. Gerard (2005) showed that domain-specific knowledge structures support the conceptual modeling task. Other researchers have shown that different application domains may share common knowledge structures, and that the reuse of models (capturing domain knowledge) from one domain to another is feasible and beneficial (Maiden and Sutcliffe 1992).…”

Section: Applied Domain Knowledge Quality (D3)mentioning

confidence: 99%

A conceptual modeling quality framework

et al. 2011

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The goal of any modeling activity is a complete and accurate understanding of the real-world domain, within the bounds of the problem at hand and keeping in mind the goals of the stakeholders involved. High-quality representations are critical to that understanding. This paper proposes a comprehensive Conceptual Modeling Quality Framework, bringing together two well-known quality frameworks: the framework of Lindland, Sindre, and Sølvberg (LSS) and that of Wand and Weber based on Bunge's ontology (BWW). This framework builds upon the strengths of the LSS and BWW frameworks, bringing together and organizing the various quality cornerstones and then defining the many quality dimensions that connect one to another. It presents a unified view of conceptual modeling quality that can benefit both researchers and practitioners.

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“…Such models can be found in requirements engineering, workflow, and business process modeling literature. Indeed, there is a large body of literature that discusses modeling techniques at a very detailed level [Dalal et al 2004, Gerard 2005, Green and Rosemann 2000, Leymann and Roller 2006, van der Aalst et al 2003, Xinming and Haikun 2006. Recognition of the distinction between business-centric and information-systems-centric conceptual models is increasing in the literature as is the awareness that knowledge of the application domain and knowledge and IS domain are not the same thing [Khatri et al,2006].…”

Section: Figure 2 Identification and Mapping During Modelingmentioning

confidence: 99%

A Method for Building a Referent Business Activity Model for Evaluating Information Systems: Results from a Case Study

Orwig¹,

Dean²

2007

CAIS

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In this dynamic age of corporate acquisitions, mergers, and enterprise integration, decisions concerning the evaluation and selection of information systems require comparing the functionality of each candidate system to the intended business activities that it will support. However, consensus on the definition of business activities used to support this evaluation is rare. What is needed is a referent business activity model that defines the business in a manner to serve as the basis for determining how well each candidate system supports the business. This paper 1) defines the referent business activity model concept; 2) provides an example from a case study of business activity modeling; and 3) demonstrates the utility of this model in defining functional requirements for selecting the optimal system from a set of 30 legacy systems to be used throughout the United States Department of Defense (DoD). Twenty-nine DoD business experts were able to construct a referent business activity model consisting of 65 business activities organized in a hierarchical manner. These activities served as the foundation for a questionnaire of 165 questions used to select three information systems out of the over 300 known systems that supported one or more of the 65 business activities. This experience demonstrated the feasibility of achieving consensus among business experts on one referent business model. It also demonstrated the utility of that model in evaluating legacy systems. This case provides a detailed example that business experts can bridge the gulf of ambiguous systems requirements that exists between real-world business activities and the information systems that support them.

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The REA Pattern, Knowledge Structures, and Conceptual Modeling Performance

Cited by 20 publications

References 29 publications

Equational zero vector databases, non-equational databases, and inherent internal control

Equational zero vector databases, non-equational databases, and inherent internal control

A conceptual modeling quality framework

A Method for Building a Referent Business Activity Model for Evaluating Information Systems: Results from a Case Study

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