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A Petri Net Specification of the REA Business Ontology
Stockholm University, Faculty of Social Sciences, Department of Computer and Systems Sciences.
Stockholm University, Faculty of Social Sciences, Department of Computer and Systems Sciences.
2016 (English)In: Proceedings of the CAiSE'16 Forum at the 28th International Conference on Advanced Information Systems Engineering (CAiSE 2016) / [ed] Sergio España, Mirjana Ivanović, Miloš Savić, 2016, p. 49-56Conference paper, Published paper (Refereed)
Abstract [en]

Current auditing procedures struggle with the incorporation of new data-driven techniques such as Process Mining. Although Process Mining has been applied experimentally on micro-level workflow processes, it is not so easy to apply on the level of the value cycle that is at the core of accounting databases. A more general problem is that the new smart approaches lack a well-developed accounting ontology. The REA business ontology does offer such an ontology but so far, its main focus has been on accounting database design. In this paper, a Petri Net specification of REA is proposed for ontology-based process analysis. This specification makes it possible to express more than the traditional static specification. The paper also describes how REA Petri Nets can be developed using Process Mining and how they can be applied in a Continuous Auditing framework.

Place, publisher, year, edition, pages
2016. p. 49-56
Series
CEUR Workshop Proceedings, E-ISSN 1613-0073 ; 1612
Keywords [en]
REA business ontology, Continuous Auditing, Process Mining, Coloured Petri Net
National Category
Information Systems
Research subject
Computer and Systems Sciences
Identifiers
URN: urn:nbn:se:su:diva-136576OAI: oai:DiVA.org:su-136576DiVA, id: diva2:1055440
Conference
28th International Conference on Advanced Information Systems Engineering (CAiSE 2016), Ljubljana, Slovenia, June 13-16, 2016
Available from: 2016-12-12 Created: 2016-12-12 Last updated: 2018-01-13Bibliographically approved

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CiteExportLink to record
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