REA analysis of SAP HCM; some initial findings

This paper explores further the claim that the Transaction-Oriented Architecture (TOA) based on the principles of Resources, Events, Agents (REA) can enhance Enterprise Resource Planning (ERP) systems by providing a principled theoretical basis that can underpin ERP business process implementations. We provide details of some of our initial findings of the REA/TOA analysis which we carried out on the SAP Human Capital Management (HCM) module. Given that SAP is recognized as the dominant ERP system with over 50% of the market share, this technology is viewed as the representative case study technology for exploring the theory of REA in actual ERP systems. In particular O’Leary’s and Dunn et al.’s works are expanded upon, substantiating O’Leary’s findings that SAP was found to be consistent with REA in its database, semantic and structure orientations. Using SAP’s HCM module as the exemplar, two notable discoveries are made. These are namely (i) identifying that several anomalies exist in the underlying data model, and (ii) that there are many more REA entities than previously discovered by Dunn et al. Through the SAP HCM exemplar it is shown that REA adds value to modelling business processes in ERP systems

Blockchain Ontologies: OCL and REA

Unified Modeling Language (UML) of Object Management Group, along with Object Constraint Language (OCL), are considered as the best fit for blockchain ontology. OCL is a declarative language that describes the rules applicable to UML models and is part of the UML standard. Initially, OCL was just an extension of the formal specification language for UML. Now, OCL can be used with any meta-model. Enterprise ontology is combined with the business ontology of Resources, Events, Agents (REA) to be used for the content of the change. REA was originally proposed in 1982 by William E. McCarthy as generalized accounting model. DOI: 10.13140/RG.2.2.14744.1408

Ontologii de intreprindere în tehnologia blockchain

Ontologia de intreprindere face o distincție clară între nivelul datalogic, infolog și esențial al tranzacțiilor cu blockchain și contractele inteligente. Metodologia OntoClean analizează ontologiile bazate pe proprietăți formale, independente de domenii ale claselor (metaproprietăți), fiind prima încercare de a formaliza noțiunile de analiză ontologică pentru sistemele informatice. Noțiunile sunt extrase din ontologia filosofică. În webul semantic, o proprietate este o relație binară. Distincția dintre proprietate și clasă este subtilă. Astfel, o metaproprietate este o proprietate a unei proprietăți sau a unei clase. DOI: 10.13140/RG.2.2.33456.5120

L'ontologies d'entreprise pour la technologie blockchain

L'ontologie d'entreprise établit une distinction claire entre le niveau de données, le niveau d'information et le niveau essentiel des transactions blockchain et des contrats intelligents. La méthodologie OntoClean analyse des ontologies basées sur des propriétés formelles, indépendantes des domaines (méta-propriétés), constituant la première tentative de formalisation des concepts d'analyse ontologique pour des systèmes informatiques. Les notions sont extraites de l'ontologie philosophique. DOI: 10.13140/RG.2.2.12557.4912

Philosophy of Blockchain Technology - Ontologies

About the necessity and usefulness of developing a philosophy specific to the blockchain technology, emphasizing on the ontological aspects. After an Introduction that highlights the main philosophical directions for this emerging technology, in Blockchain Technology I explain the way the blockchain works, discussing ontological development directions of this technology in Designing and Modeling. The next section is dedicated to the main application of blockchain technology, Bitcoin, with the social implications of this cryptocurrency. There follows a section of Philosophy in which I identify the blockchain technology with the concept of heterotopia developed by Michel Foucault and I interpret it in the light of the notational technology developed by Nelson Goodman as a notational system. In the Ontology section, I present two developmental paths that I consider important: Narrative Ontology, based on the idea of order and structure of history transmitted through Paul Ricoeur's narrative history, and the Enterprise Ontology system based on concepts and models of an enterprise, specific to the semantic web, and which I consider to be the most well developed and which will probably become the formal ontological system, at least in terms of the economic and legal aspects of blockchain technology. In Conclusions I am talking about the future directions of developing the blockchain technology philosophy in general as an explanatory and robust theory from a phenomenologically consistent point of view, which allows testability and ontologies in particular, arguing for the need of a global adoption of an ontological system for develop cross-cutting solutions and to make this technology profitable. CONTENTS: Abstract Introducere Tehnologia blockchain - Proiectare - Modele Bitcoin Filosofia Ontologii - Ontologii narative - Ontologii de intreprindere Concluzii Note Bibliografie DOI: 10.13140/RG.2.2.24510.3360

La philosophie de la technologie blockchain - Ontologies

De la nécessité et de l'utilité de développer une philosophie spécifique pour la technologie de la blockchain, mettant l'accent sur les aspects ontologiques. Après une Introduction qui met en évidence les principales orientations philosophiques de cette technologie émergente, dans La technologie blockchain j’explique le fonctionnement de la blockchain, en analysant les directions de développement ontologique de cette technologie dans Conception et modélisation. La section suivante est consacrée à la principale application de la technologie de la blockchain, Bitcoin, avec les implications sociales de cette crypto-monnaie. Il suit une section de Philosophie dans laquelle j'identifie la technologie de la blockchain au concept d'hétérotopie développé par Michel Foucault et je l'interprète à la lumière de la technologie de notation développée par Nelson Goodman en tant que système de notation. Dans la section Ontologie, je présente deux voies de développement que j'estime importantes: une Ontologie narrative, basée sur l'idée d'ordre et de structure de l'histoire transmise à travers l'histoire narrative de Paul Ricoeur, et le système de l'Ontologie d'entreprise basé sur des concepts et des modèles d'entreprise, spécifiques au Web sémantique, que je considère comme le plus développé et qui deviendra probablement le système ontologique formel, du moins en ce qui concerne les aspects économiques et juridiques de la technologie de la blockchain. Dans Conclusions, je parle des orientations futures du développement de la philosophie de la technologie blockchain en général en tant que théorie explicative et robuste d’un point de vue phénoménologique cohérent, qui permet la testabilité et les ontologies en particulier, en plaidant pour la nécessité de l’adoption globale d’un système ontologique afin de développer des solutions transversales et de rentabiliser cette technologie. SOMMAIRE: Abstract Introduction La technologie blockchain - Conception - Modèles Bitcoin Philosophie Ontologies - Ontologies narratives - Ontologies d'entreprise Conclusions Bibliographie Notes DOI: 10.13140/RG.2.2.22996.1472

Filosofia tehnologiei blockchain - Ontologii

Despre necesitatea şi utilitatea dezvoltării unei filosofii specifice tehnologiei blockchain, accentuând pe aspectele ontologice. După o Introducere în care evidenţiez principalele direcţii filosofice pentru această tehnologie emergentă, în Tehnologia blockchain explicitez modul de funcţionare al blockchain, punând în discuţie direcţiile ontologice de dezvoltare în Proiectarea şi Modelarea acestei tehnologii. Următoarea secţiune este dedicată principalei aplicaţii a tehnologiei blockchain, Bitcoin, cu implicaţiile sociale ale acestei criptovalute. Urmează o secţiune de Filosofie în care identific tehnologia blockchain cu conceptul de heterotopie dezvoltat de Michel Foucault şi o interpretez în lumina tehnologiei notaţionale dezvoltată de Nelson Goodman ca sistem notaţional. În secţiunea Ontologii dezvolt două direcţii de dezvoltare considerate de mine ca importante: Ontologia narativă, bazată pe ideea de ordine şi structură a istoriei transmise prin naraţia istoriei a lui Paul Ricoeur, şi un sistem ontologic bazat pe Ontologiile de intreprindere, bazat pe conceptele şi modelele de intreprindere specifice webului semantic, şi pe care eu îl consider cel mai bine dezvoltat şi cel care va deveni, probabil, sistemul ontologic formal, cel puţin în ceea ce priveşte aspectele economice şi juridice ale tehnologiei blockchain. În Concluzii vorbesc despre direcţiile viitoare de dezvoltare a filosofiei tehnologiei blockchain în general ca o teorie explicativă şi robustă din punct de vedere fenomenologic, consistentă şi care să permită testabilitatea, şi a ontologiilor în special, argumentând pentru necesitatea unei adopţii globale a unui sistem ontologic pentru a dezvolta soluţii transversale şi a rentabiliza tehnologia. Cuvinte cheie: filosofie, blockchain, ontologie, bitcoin, proiectare, modele CUPRINS Abstract Introducere Tehnologia blockchain - - - Proiectare - - - Modele Bitcoin Filosofia Ontologii - - - Ontologii narative - - - Ontologii de intreprindere Concluzii Note Bibliografie DOI: 10.13140/RG.2.2.25492.3520

Filosofia tehnologiei blockchain - Ontologii

About the necessity and usefulness of developing a philosophy specific to blockchain technology, emphasizing the ontological aspects. After an Introduction in which I highlight the main philosophical directions for this emerging technology, in Blockchain Technology I explain how blockchain works, discussing the ontological directions of development in the Design and Modeling of this technology. The following section is dedicated to the main application of blockchain technology, Bitcoin, with the social implications of this cryptocurrency. This is followed by a Philosophy section in which I identify blockchain technology with the concept of heterotopia developed by Michel Foucault and interpret it in the light of the notational technology developed by Nelson Goodman as a notational system. In the Ontologies section I develop two directions of development that I consider important: Narrative Ontology, based on the idea of order and structure of history transmitted through Paul Ricoeur's narrative of history, and an ontological system based on Enterprise Ontologies, based on concepts and models of enterprise specific to the semantic web, and which I consider the best developed and the one that will probably become the formal ontological system, at least in terms of the economic and legal aspects of blockchain technology. In the Conclusions I talk about the future directions of development of the philosophy of blockchain technology in general as an explanatory and phenomenologically robust, consistent and testable theory, and of ontologies in particular, arguing for the need for a global adoption of an ontological system for to develop transversal solutions and to make technology profitable

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

The impact of conceptual structures on transaction and enterprise architecture practices

This research hypothesises is Conceptual Structures using the Resource Event Agent (REA) ontology adds value when defining a Transaction Oriented Architecture (TOA) for Enterprise Systems. Enterprise Systems drive global economic growth through well-designed implementations that provide organisations with multiple benefits, including streamlined business processes, increased efficiencies, improved productivity and decreased costs. Conversely, poorly implemented Enterprise Systems can lead to poor operating results. Most Enterprise Systems still use traditional methods of storing economic data mirroring the double-entry bookkeeping system, which can cause several problems, including data loss and repetition. Enterprise Systems must capture transaction data in a format available to multiple business processes to fulfil their goals. This thesis provides an overview of the currently available frameworks for Enterprise Architecture design. It details the problems that are observed and experienced during the completion of real-world Enterprise System development projects. The basis of the Transaction Concept is then presented as the general solution, leading to a TOA for Enterprise Systems. The Transaction Pyramid describes TOA through three layers of transactions: Enterprise, Business, and Database. The Design Science Research Methodology (DSRM) is used as the primary research methodology to provide a framework to this research. Together with the secondary research method of Action Research to provide a more granular basis for DSRM Step 3 : "Design and development", which required multiple minor iterations of the cyclical process of Action Research to produce the required artefacts. The case study approach is used also as a secondary research method for empirical inquiry and investigation required for DSRM step 4: "Demonstration". A Knowledge Management System is defined to validate TOA, and artefacts are implemented for an Automated REA (AREA) based on Protégé Frames to underpin TOA as a Proof of Concept. AREA provides a fully- edged, TOA design tool for Enterprise Architecture using the REA ontology. AREA's Knowledge Repository uses Conceptual Structures through a) the ISO Common Logic standard's Conceptual Graph Interchange Format (CGIF) to store and transmit the TOA using an REA ontology, and b) Formal Concept Analysis (FCA) for validation. AREA is then demonstrated and evaluated using two industrial case studies as exemplars. These Findings support the research's hypothesis and its contribution to knowledge