Resources-Events-Agents Design Theory: A Revolutionary Approach to Enterprise System Design

Enterprise systems typically include constructs such as ledgers and journals with debit and credit entries as central pillars of the systems’ architecture due in part to accountants and auditors who demand those constructs. At best, structuring systems with such constructs as base objects results in the storing the same data at multiple levels of aggregation, which creates inefficiencies in the database. At worst, basing systems on such constructs destroys details that are unnecessary for accounting but that may facilitate decision making by other enterprise functional areas. McCarthy (1982) proposed the resources-events-agents (REA) framework as an alternative structure for a shared data environment more than thirty years ago, and scholars have further developed it such that it is now a robust design theory. Despite this legacy, the broad IS community has not widely researched REA. In this paper, we discuss REA’s genesis and primary constructs, provide a history of REA research, discuss REA’s impact on practice, and speculate as to what the future may hold for REA-based enterprise systems. We invite IS researchers to consider integrating REA constructs with other theories and various emerging technologies to help advance the future of information systems and business research

Information Systems as Representations: A Review of the Theory and Evidence

Representation theory proposes that the basic purpose of an information system (IS) is to faithfully represent certain real-world phenomena, allowing users to reason about these phenomena more cost- effectively than if they were observed directly. Over the past three decades, the theory has underpinned much research on conceptual modeling in IS analysis and design and, increasingly, research on other IS phenomena such as data quality, system alignment, IS security, and system use. The original theory has also inspired further development of its core premises and advances in methodological guidelines to improve its use and evaluation. Nonetheless, the theory has attracted repeated criticisms regarding its validity, relevance, usefulness, and robustness. Given the burgeoning literature on the theory over time, both positive and negative, the time is ripe for a narrative, developmental review. We review representation theory, examine how it has been used, and critically evaluate its contributions and limitations. Based on our findings, we articulate a set of recommendations for improving its application, development, testing, and evaluation

REA2: A unified formalisation of the Resource-Event-Agent Ontology

Through a proof of concept in SWI-Prolog, this paper demonstrates a business transaction model by which the trading partners can derive their own, personal perspective from shared data. The demonstration is an innovative formalisation of the Resource-Event-Agent (REA) ontology as it allows for switching viewpoints in real-time between one trading-partner’s perspective and that of a trading-partner with an opposing view (i.e. customer or supplier), or a trading-partner independent perspective (e.g. trusted third-party). The business transaction model is achieved by uniting REA with the Open-EDI Business Transaction Ontology (OeBTO). The resulting unified formalisation of the REA ontology (REA2) also highlights implications for the future development of a) enterprise information systems (EIS) in the cloud, b) social-mediabased EIS, c) blockchain EIS, and d) EIS interoperability across business paradigms. The EIS interoperability such as between traditional EIS (which typically uses a tradingpartner perspective), and EIS for the collaborative economy (which typically uses a trading-partner independent perspective) is particularly highlighted as it becomes much more transparent than previously

An Extension Proposition for the Agent-Based Language Modeling Ontology for the Representation of Supply Chain Integrated Business Processes

The recent introduction of supply chain systems has redefined the way organizations perceive collaboration. Although characterized as a human driven process by which people communicate, share knowledge, and cooperate internally; collaboration also extends outside the organization and across the supply chain by interacting with both suppliers and customers. While human driven collaboration is fundamental in operating certain business processes, they are usually depicted in models such as high-level abstracts or implicitly integrated in exception related mechanisms. This creates the need for an ontology capable of representing human-driven collaboration. The Agent Lab Language (TALL) ontology was selected as a possible solution to the research problem given its emphasis on agent/ business collaborations. A Bunge-Wand-Weber ontological representation analysis was further used to evaluate the ontological completeness of the Agent Language Lab (TALL). From this analysis, a set of propositions were elaborated in accordance with human-driven collaboration requirements. Following these propositions and the results of the analysis, additional constructs were proposed to the TALL ontology as a solution to the research problem

The EMPRISES pan-European Framework:

There is a need for further integration of information systems globally for tackling Serious Organised Economic Crime (SOEC). Taking Europe as the illustration, and levering existing pan-EU (European Union) systems such as Europol's SIENA and the FIU.NET as well as national systems, further steps can be taken to provide a more coherent and coordinated approach for detecting and deterring SOEC. This aim is achievable through the EMPRISES framework, which adds value to national, SIENA and FIU.NET systems by increasing the effectiveness of communication across Europe. EMPRISES would introduce an agreed common language (taxonomy) of SOEC, including multi-lingual support. Moreover, by enriching the taxonomy with current business tools and analysis techniques through the SOEC Architecture that EMPRISES embodies, the illegitimate businesses of SOEC can be monitored and combatted

Semantic Business Process Modeling

This book presents a process-oriented business modeling framework based on semantic technologies. The framework consists of modeling languages, methods, and tools that allow for semantic modeling of business motivation, business policies and rules, and business processes. Quality of the proposed modeling framework is evaluated based on the modeling content of SAP Solution Composer and several real-world business scenarios

Modeling 4.0: Conceptual Modeling in a Digital Era

Digitization provides entirely new affordances for our economies and societies. This leads to previously unseen design opportunities and complexities as systems and their boundaries are re-defined, creating a demand for appropriate methods to support design that caters to these new demands. Conceptual modeling is an established means for this, but it needs to be advanced to adequately depict the requirements of digitization. However, unlike the actual deployment of digital technologies in various industries, the domain of conceptual modeling itself has not yet undergone a comprehensive renewal in light of digitization. Therefore, inspired by the notion of Industry 4.0, an overarching concept for digital manufacturing, in this commentary paper, we propose Modeling 4.0 as the notion for conceptual modeling mechanisms in a digital environment. In total, 12 mechanisms of conceptual modeling are distinguished, providing ample guidance for academics and professionals interested in ensuring that modeling techniques and methods continue to fit contemporary and emerging requirements

XML: aplicações e tecnologias associadas: 6th National Conference

This volume contains the papers presented at the Sixth Portuguese XML Conference, called XATA (XML, Aplicações e Tecnologias Associadas), held in Évora, Portugal, 14-15 February, 2008. The conference followed on from a successful series held throughout Portugal in the last years: XATA2003 was held in Braga, XATA2004 was held in Porto, XATA2005 was held in Braga, XATA2006 was held in Portalegre and XATA2007 was held in Lisboa. Dued to research evaluation criteria that are being used to evaluate researchers and research centers national conferences are becoming deserted. Many did not manage to gather enough submissions to proceed in this scenario. XATA made it through. However with a large decrease in the number of submissions. In this edition a special meeting will join the steering committee with some interested attendees to discuss XATA's future: internationalization, conference model, ... We think XATA is important in the national context. It has succeeded in gathering and identifying a comunity that shares the same research interests and has promoted some colaborations. We want to keep "the wheel spinning"... This edition has its program distributed by first day's afternoon and next day's morning. This way we are facilitating travel arrangements and we will have one night to meet