-
1
-
-
84900420268
-
Accounting principles board
-
Statement No. 4, para. 9, American Institute of Certified Public Accountants, New York, NY, AICPA
-
AICPA (1970), "Accounting principles board", American Institute of Certified Public Accountants, New York, NY, Statement No. 4, para. 9.
-
(1970)
-
-
-
2
-
-
34548269817
-
-
Wiley, New York, NY, 11th ed
-
Bagranoff, N.A., Simkin, M.G., Norman, C.S. (2012), Core Concepts of Accounting Information Systems, 11th ed., Wiley, New York, NY.
-
(2012)
Core Concepts of Accounting Information Systems
-
-
Bagranoff, N.A.1
Simkin, M.G.2
Norman, C.S.3
-
3
-
-
27844491489
-
Structural metrics for goal based business process design and evaluation
-
Balasubramanian, S., Gupta, M. (2005), "Structural metrics for goal based business process design and evaluation" in Business Process Management Journal, Vol. 11, No. 6, pp. 680-694.
-
(2005)
Business Process Management Journal
, vol.11
, Issue.6
, pp. 680-694
-
-
Balasubramanian, S.1
Gupta, M.2
-
4
-
-
84856573960
-
A review of event formats as enablers of event-driven BPM
-
Springer, Berlin
-
Becker, J., Matzner, M., Müller, O., Walter, M. (2012), "A review of event formats as enablers of event-driven BPM" in Business Process Management WorkShops, Springer, Berlin, pp. 433-445.
-
(2012)
Business Process Management WorkShops
, pp. 433-445
-
-
Becker, J.1
Matzner, M.2
Müller, O.3
Walter, M.4
-
5
-
-
84856516019
-
Value orientation in process management - research gap and contribution to economically well-founded decisions in process management
-
Buhl, H.U., Röglinger, M., Stöckl, S., Braunwarth, K.S. (2011), "Value orientation in process management - research gap and contribution to economically well-founded decisions in process management" in Business & Information Systems Engineering, Vol. 3, No. 3, pp. 163-172.
-
(2011)
Business & Information Systems Engineering
, vol.3
, Issue.3
, pp. 163-172
-
-
Buhl, H.U.1
Röglinger, M.2
Stöckl, S.3
Braunwarth, K.S.4
-
6
-
-
84976766949
-
The entity-relationship model: Towards a unified view of data
-
Chen, P.P. (1976), "The entity-relationship model: towards a unified view of data" in ACM Transactions on Database Systems, Vol. 1, No. 1, pp. 9-36.
-
(1976)
ACM Transactions on Database Systems
, vol.1
, Issue.1
, pp. 9-36
-
-
Chen, P.P.1
-
8
-
-
47949099939
-
A graphical notation for modelling events in business processes
-
Decker, G., Grosskopf, A., Barros, A.P. (2007), "A graphical notation for modelling events in business processes" in Proceedings of the 11th International Conference on Enterprise Distributed Object Computing, IEEE Computer Society Conference Publishing Services, pp. 27-36.
-
(2007)
Proceedings of the 11th International Conference on Enterprise Distributed Object Computing, IEEE Computer Society Conference Publishing Services
, pp. 27-36
-
-
Decker, G.1
Grosskopf, A.2
Barros, A.P.3
-
9
-
-
0011662457
-
-
Burr Ridge, Irwin, IL
-
Denna, E.L., Cherrington, J.O., Andros, D.P., Sawyer-Hollander, A. (1993), Event-Driven Business Solutions: Today's Revolution in Business and Information Technology, Burr Ridge, Irwin, IL.
-
(1993)
Event-Driven Business Solutions: Today's Revolution in Business and Information Technology
-
-
Denna, E.L.1
Cherrington, J.O.2
Andros, D.P.3
Sawyer-Hollander, A.4
-
10
-
-
84889269573
-
-
Wiley, Chichester
-
Dumas, M., van der Aalst, W.M.P., ter Hofstede, A.H.M. (2005), Process-Aware Information Systems, Wiley, Chichester.
-
(2005)
Process-Aware Information Systems
-
-
Dumas, M.1
van der Aalst, W.M.P.2
ter Hofstede, A.H.M.3
-
11
-
-
69849109066
-
Positioning and formalizing the REA enterprise ontology
-
Gailly, F., Laurier, W., Poels, G. (2008), "Positioning and formalizing the REA enterprise ontology" in Journal of Information Systems, Vol. 22, No. 2, pp. 219-248.
-
(2008)
Journal of Information Systems
, vol.22
, Issue.2
, pp. 219-248
-
-
Gailly, F.1
Laurier, W.2
Poels, G.3
-
12
-
-
0006497054
-
An accounting object infrastructure for knowledge-based enterprise models
-
Geerts, G.L., McCarthy, W.E. (1999), "An accounting object infrastructure for knowledge-based enterprise models" in IEEE Intelligent Systems, Vol. 14, No. 4, pp. 89-94.
-
(1999)
IEEE Intelligent Systems
, vol.14
, Issue.4
, pp. 89-94
-
-
Geerts, G.L.1
McCarthy, W.E.2
-
13
-
-
0036131232
-
An ontological analysis of the economic primitives of the extended REA enterprise information architecture
-
Geerts, G.L., McCarthy, W.E. (2002), "An ontological analysis of the economic primitives of the extended REA enterprise information architecture" in International Journal of Accounting Information Systems, Vol. 3, No. 1, pp. 1-16.
-
(2002)
International Journal of Accounting Information Systems
, vol.3
, Issue.1
, pp. 1-16
-
-
Geerts, G.L.1
McCarthy, W.E.2
-
14
-
-
38049064945
-
Policy-level specification in REA enterprise information systems
-
Geerts, G.L., McCarthy, W.E. (2006), "Policy-level specification in REA enterprise information systems" in Journal of Information Systems, Vol. 20, No. 2, pp. 37-63.
-
(2006)
Journal of Information Systems
, vol.20
, Issue.2
, pp. 37-63
-
-
Geerts, G.L.1
McCarthy, W.E.2
-
15
-
-
84870531404
-
Basic principles of financial process mining: A journey through financial data in accounting information systems
-
Gehrke, N., Müller-Wickop, N. (2010), "Basic principles of financial process mining: a journey through financial data in accounting information systems", Proceedings of the Sixteenth Americas Conference on Information Systems (AMCIS 2010), Lima, Peru.
-
(2010)
Proceedings of the Sixteenth Americas Conference on Information Systems (AMCIS 2010), Lima, Peru
-
-
Gehrke, N.1
Müller-Wickop, N.2
-
16
-
-
0040002072
-
What's wrong with accounting?
-
Goetz, B.E. (1939), "What's wrong with accounting?" in Advanced Management, Vol. 4, No. 5, pp. 151-157.
-
(1939)
Advanced Management
, vol.4
, Issue.5
, pp. 151-157
-
-
Goetz, B.E.1
-
17
-
-
45449092698
-
Some applications of a unified foundational ontology in business modeling
-
Rosemann, M., Green, P. (Eds.), IDEA Publisher, Hershey, PA
-
Guizzardi, G., Wagner, G. (2005), "Some applications of a unified foundational ontology in business modeling" in Rosemann, M. and Green, P. (Eds.), Ontologies and Business Systems Analysis, IDEA Publisher, Hershey, PA, pp. 345-367.
-
(2005)
Ontologies and Business Systems Analysis
, pp. 345-367
-
-
Guizzardi, G.1
Wagner, G.2
-
19
-
-
80052571785
-
-
available at (accessed 10 December 2012)
-
Harmon, P. (2011), Activity-Based Costing, available at: www.bptrends.com-/deliver_file.cfm?fileType=publication&fileName=advisor20110329%2Epdf (accessed 10 December 2012).
-
(2011)
Activity-Based Costing
-
-
Harmon, P.1
-
20
-
-
0242652022
-
Design science in information systems
-
Hevner, A.R., March, S.T., Park, J., Ram, S. (2004), "Design science in information systems" in MIS Quarterly, Vol. 28, No. 1, pp. 75-105.
-
(2004)
MIS Quarterly
, vol.28
, Issue.1
, pp. 75-105
-
-
Hevner, A.R.1
March, S.T.2
Park, J.3
Ram, S.4
-
21
-
-
84864120408
-
Beyond process monitoring: A proof-of-concept of event-driven business activity management
-
Janiesch, C., Matzner, M., Müller, O. (2012), "Beyond process monitoring: a proof-of-concept of event-driven business activity management" in Business Process Management Journal, Vol. 18, No. 4, pp. 625-643.
-
(2012)
Business Process Management Journal
, vol.18
, Issue.4
, pp. 625-643
-
-
Janiesch, C.1
Matzner, M.2
Müller, O.3
-
23
-
-
0000095424
-
Toward an 'events' theory of accounting
-
Johnson, O. (1970), "Toward an 'events' theory of accounting" in The Accounting Review, Vol. 45, No. 4, pp. 641-653.
-
(1970)
The Accounting Review
, vol.45
, Issue.4
, pp. 641-653
-
-
Johnson, O.1
-
24
-
-
19644400599
-
Time-driven activity-based costing
-
Kaplan, R.S., Anderson, S.R. (2004), "Time-driven activity-based costing" in Harvard Business Review, Vol. 82, No. 11, pp. 131-138.
-
(2004)
Harvard Business Review
, vol.82
, Issue.11
, pp. 131-138
-
-
Kaplan, R.S.1
Anderson, S.R.2
-
25
-
-
77349118164
-
Linking business processes and transaction cycles
-
Klamm, B.K., Weidenmier, M.L. (2004), "Linking business processes and transaction cycles" in Journal of Information Systems, Vol. 18, No. 2, pp. 113-125.
-
(2004)
Journal of Information Systems
, vol.18
, Issue.2
, pp. 113-125
-
-
Klamm, B.K.1
Weidenmier, M.L.2
-
26
-
-
84889098242
-
Invariant conditions in value system simulation models
-
available at
-
Laurier, W., Poels, G. (2013), "Invariant conditions in value system simulation models", Decision Support Systems, available at: http://dx.doi.org/10.1016/j.dss.2013.06.009.
-
(2013)
Decision Support Systems
-
-
Laurier, W.1
Poels, G.2
-
28
-
-
0001447961
-
The REA accounting model: A generalized framework for accounting systems in a shared data environment
-
McCarthy, W.E. (1982), "The REA accounting model: a generalized framework for accounting systems in a shared data environment" in The Accounting Review, Vol. 57, No. 3, pp. 554-578.
-
(1982)
The Accounting Review
, vol.57
, Issue.3
, pp. 554-578
-
-
McCarthy, W.E.1
-
29
-
-
0029537737
-
Design and natural science research on information technology
-
March, T.S., Smith, G. (1995), "Design and natural science research on information technology" in Decision Support Systems, Vol. 15, No. 4, pp. 251-266.
-
(1995)
Decision Support Systems
, vol.15
, Issue.4
, pp. 251-266
-
-
March, T.S.1
Smith, G.2
-
30
-
-
0000487149
-
Towards a meta-theory of accounting information systems
-
Mauldin, E.G., Ruchala, L.V. (1999), "Towards a meta-theory of accounting information systems" in Accounting, Organizations and Society, Vol. 24, No. 4, pp. 317-331.
-
(1999)
Accounting, Organizations and Society
, vol.24
, Issue.4
, pp. 317-331
-
-
Mauldin, E.G.1
Ruchala, L.V.2
-
31
-
-
0346639662
-
A conceptual framework for understanding business processes and business process modeling
-
Melão, N., Pidd, M. (2000), "A conceptual framework for understanding business processes and business process modeling" in Information Systems Journal, Vol. 10, No. 2, pp. 105-129.
-
(2000)
Information Systems Journal
, vol.10
, Issue.2
, pp. 105-129
-
-
Melão, N.1
Pidd, M.2
-
32
-
-
84905842925
-
Modeling concepts for process audits - an empirically grounded extension of BPMN
-
Müller-Wickop, N., Schultz, M., Nüttgens, M. (2013), "Modeling concepts for process audits - an empirically grounded extension of BPMN", Proceedings of the 21st European Conference on Information Systems (ECIS 2013) in Utrecht, The Netherlands.
-
(2013)
Proceedings of the 21st European Conference on Information Systems (ECIS 2013) in Utrecht, The Netherlands
-
-
Müller-Wickop, N.1
Schultz, M.2
Nüttgens, M.3
-
34
-
-
84900385920
-
-
available at (accessed 1 December 2012), OMG-BPMN
-
OMG-BPMN (2012), Business Process Modeling Notation (BPMN) Information, available at: www.omg.org/spec/BPMN/2.0/PDF (accessed 1 December 2012).
-
(2012)
Business Process Modeling Notation (BPMN) Information
-
-
-
35
-
-
3543132696
-
Object management group - UML
-
available at (accessed 1 December 2012), OMG-UML
-
OMG-UML (2012), "Object management group - UML", available at: www.uml.org/ (accessed 1 December 2012).
-
(2012)
-
-
-
36
-
-
39749104751
-
A design science research methodology for information systems research
-
Peffers, K., Tuunanen, T., Rothenberger, M.A., Chatterjee, S. (2007), "A design science research methodology for information systems research" in Journal of Management Information Systems, Vol. 24, No. 3, pp. 45-77.
-
(2007)
Journal of Management Information Systems
, vol.24
, Issue.3
, pp. 45-77
-
-
Peffers, K.1
Tuunanen, T.2
Rothenberger, M.A.3
Chatterjee, S.4
-
39
-
-
0001672387
-
Core features of the 'Einzelkosten-und Deckungsbeitragsrechnung'
-
Riebel, P. (1994), "Core features of the 'Einzelkosten-und Deckungsbeitragsrechnung'" in European Accounting Review, Vol. 3, No. 3, pp. 515-546.
-
(1994)
European Accounting Review
, vol.3
, Issue.3
, pp. 515-546
-
-
Riebel, P.1
-
40
-
-
84900388539
-
Eventifier: Extracting process execution logs from operational databases
-
Rodríguez, C., Engel, R., Kostoska, G., Daniel, F., Casati, F., Aimar, M. (2012), "Eventifier: extracting process execution logs from operational databases", Proceedings of the Demonstration Track of the 10th International Conference on Business Process Management (BPM 2012), Tallinn, Estonia.
-
(2012)
Proceedings of the Demonstration Track of the 10th International Conference on Business Process Management (BPM 2012), Tallinn, Estonia
-
-
Rodríguez, C.1
Engel, R.2
Kostoska, G.3
Daniel, F.4
Casati, F.5
Aimar, M.6
-
43
-
-
0346500006
-
An inductive approach to accounting theory
-
Schrader, W.J. (1962), "An inductive approach to accounting theory" in The Accounting Review, Vol. 37, No. 4, pp. 645-649.
-
(1962)
The Accounting Review
, vol.37
, Issue.4
, pp. 645-649
-
-
Schrader, W.J.1
-
44
-
-
84861210406
-
Evaluations in the science of the artificial - reconsidering the build-evaluate pattern in design science research
-
Springer, Berlin
-
Sonnenberg, C., vom Brocke, J. (2012), "Evaluations in the science of the artificial - reconsidering the build-evaluate pattern in design science research" in Proceedings of the 7th International Conference on Design Science Research in Information Systems: Advances in Theory and Practice (DESRIST 2012), Springer, Berlin, pp. 381-397.
-
(2012)
Proceedings of the 7th International Conference on Design Science Research in Information Systems: Advances in Theory and Practice (DESRIST 2012)
, pp. 381-397
-
-
Sonnenberg, C.1
vom Brocke, J.2
-
45
-
-
79960311380
-
The REA - DSL: A domain specific modeling language for business models
-
Springer, Berlin
-
Sonnenberg, C., Huemer, C., Hofreiter, B., Mayrhofer, C., Braccini, A.M. (2011), "The REA - DSL: a domain specific modeling language for business models" in Proceedings of the 23rd International Conference on Advanced Information Systems Engineering (CAiSE 2012), London, UK, Springer, Berlin, pp. 252-266.
-
(2011)
Proceedings of the 23rd International Conference on Advanced Information Systems Engineering (CAiSE 2012), London, UK
, pp. 252-266
-
-
Sonnenberg, C.1
Huemer, C.2
Hofreiter, B.3
Mayrhofer, C.4
Braccini, A.M.5
-
46
-
-
0002953032
-
An 'events' approach to basic accounting theory
-
Sorter, G.H. (1969), "An 'events' approach to basic accounting theory" in The Accounting Review, Vol. 44, No. 1, pp. 12-19.
-
(1969)
The Accounting Review
, vol.44
, Issue.1
, pp. 12-19
-
-
Sorter, G.H.1
-
48
-
-
84889451457
-
Process mining
-
Dumas, M., van der Aalst, W.M.P., ter Hofstede, A.H.M. (Eds.), Wiley, Chichester
-
van der Aalst, W.M.P., Weijters, A.J.M.M. (2005), "Process mining" in Dumas, M., van der Aalst, W.M.P. and ter Hofstede, A.H.M. (Eds.), Process-Aware Information Systems, Wiley, Chichester, pp. 235-255.
-
(2005)
Process-Aware Information Systems
, pp. 235-255
-
-
van der Aalst, W.M.P.1
Weijters, A.J.M.M.2
-
49
-
-
77949692487
-
Auditing 2.0: Using process mining to support tomorrow's auditor
-
van der Aalst, W.M.P., van Hee, K.M., van Werf, J.M., Verdonk, M. (2010), "Auditing 2.0: using process mining to support tomorrow's auditor" in Computer, Vol. 43, No. 3, pp. 90-93.
-
(2010)
Computer
, vol.43
, Issue.3
, pp. 90-93
-
-
van der Aalst, W.M.P.1
van Hee, K.M.2
van Werf, J.M.3
Verdonk, M.4
-
50
-
-
84861206520
-
A comprehensive framework for evaluation in design science research
-
Springer, Berlin
-
Venable, J., Pries-Heje, J., Baskerville, R. (2012), "A comprehensive framework for evaluation in design science research" in Proceedings of the 7th International Conference on Design Science Research in Information Systems: Advances in Theory and Practice (DESRIST 2012), Springer, Berlin, pp. 423-438.
-
(2012)
Proceedings of the 7th International Conference on Design Science Research in Information Systems: Advances in Theory and Practice (DESRIST 2012)
, pp. 423-438
-
-
Venable, J.1
Pries-Heje, J.2
Baskerville, R.3
-
51
-
-
55849089249
-
Service portfolio measurement: Evaluating financial performance of service-oriented business processes
-
vom Brocke, J. (2007), "Service portfolio measurement: evaluating financial performance of service-oriented business processes" in International Journal of Web Services Research, Vol. 4, No. 2, pp. 1-32.
-
(2007)
International Journal of Web Services Research
, vol.4
, Issue.2
, pp. 1-32
-
-
vom Brocke, J.1
-
52
-
-
73149090295
-
Value-oriented process modeling: Integrating financial perspectives into business process re-design
-
vom Brocke, J., Recker, J., Mendling, J. (2010), "Value-oriented process modeling: integrating financial perspectives into business process re-design" in Business Process Management Journal, Vol. 16, No. 2, pp. 333-356.
-
(2010)
Business Process Management Journal
, vol.16
, Issue.2
, pp. 333-356
-
-
vom Brocke, J.1
Recker, J.2
Mendling, J.3
-
53
-
-
84870640224
-
Linking accounting and process-aware information systems - towards a generalized information model for process-oriented accounting
-
vom Brocke, J., Sonnenberg, C., Baumoel, U. (2011), "Linking accounting and process-aware information systems - towards a generalized information model for process-oriented accounting", Proceedings of the 19th European Conference on Information Systems (ECIS 2011), Helsinki, Finland.
-
(2011)
Proceedings of the 19th European Conference on Information Systems (ECIS 2011), Helsinki, Finland
-
-
vom Brocke, J.1
Sonnenberg, C.2
Baumoel, U.3
-
54
-
-
77951459426
-
Value-oriented information systems design: The concept of potentials modeling and its application to service-oriented architectures
-
vom Brocke, J., Sonnenberg, C., Simons, A. (2009), "Value-oriented information systems design: the concept of potentials modeling and its application to service-oriented architectures" in Business & Information Systems Engineering, Vol. 1, No. 3, pp. 223-233.
-
(2009)
Business & Information Systems Engineering
, vol.1
, Issue.3
, pp. 223-233
-
-
vom Brocke, J.1
Sonnenberg, C.2
Simons, A.3
-
55
-
-
84893119864
-
How in-memory technology can create business value: Insights from the Hilti case
-
vom Brocke, J., Debortoli, S., Müller, O., Reuter, N. (2014), "How in-memory technology can create business value: insights from the Hilti case", Communications of the AIS, Vol. 34.
-
(2014)
Communications of the AIS
, vol.34
-
-
vom Brocke, J.1
Debortoli, S.2
Müller, O.3
Reuter, N.4
-
56
-
-
85013882178
-
A framework for cost-aware process management: Generation of accurate and timely management accounting cost reports
-
Australian Computer Society, Sydney
-
Wynn, M.T., Low, W.Z., Nauta, W. (2013), "A framework for cost-aware process management: generation of accurate and timely management accounting cost reports", Proceedings of Conferences in Research and Practice in Information Technology (CRPIT), Australian Computer Society, Sydney.
-
(2013)
Proceedings of Conferences in Research and Practice in Information Technology (CRPIT)
-
-
Wynn, M.T.1
Low, W.Z.2
Nauta, W.3
-
57
-
-
71949106132
-
An integrated model for business process measurement
-
Yen, V.C. (2009), "An integrated model for business process measurement" in Business Process Management Journal, Vol. 15, No. 6, pp. 865-875.
-
(2009)
Business Process Management Journal
, vol.15
, Issue.6
, pp. 865-875
-
-
Yen, V.C.1
-
58
-
-
79959321422
-
Business process analytics
-
vom Brocke, J., Rosemann, M. (Eds.), Springer, Berlin
-
zur Mühlen, M., Shapiro, R. (2010), "Business process analytics" in vom Brocke, J. and Rosemann, M. (Eds.), Handbook on Business Process Management: Strategic Alignment, Governance, People and Culture, Springer, Berlin, pp. 137-157.
-
(2010)
Handbook on Business Process Management: Strategic Alignment, Governance, People and Culture
, pp. 137-157
-
-
zur Mühlen, M.1
Shapiro, R.2
|