Organisations are increasingly striving to excel by improving their way of working, or in other words, to obtain mature business processes. However, no consensus exists on the capability areas (or skills) needed to excel. Therefore, this study presents a theoretical framework to overcome this...

In business modelling the focus is shifting from the enterprise to the supply chain. Contemporary business modelling approaches should allow each enterprise taking part in a business network to develop its own information system and at the same time support the creation of system...

The quality of conceptual models directly affects the quality of the understanding of the application domain and the quality of the final software products that are ultimately based upon them. The field of research into conceptual modelling research is still young and is still evolving. This...

This paper presents a conceptual model that enables both the registration of economic data (e.g. transactions between business partners) and product and money flow traceability. The conceptual model is founded in the REA ontology, which has its origin in accounting and currently provides the...

Navigability, defined as the efficiency, effectiveness and satisfaction with which a user navigates through the system in order to fulfil her goals under specific conditions, has a definite impact on the overall success of Web applications. This quality attribute can be measured based on the...

One quality attributed to McCarthy’s Resources-Events-Agents (REA) accounting model is semantic expressiveness. Compared to accounting models without a semantic orientation like the Debit-Credit-Account (DCA) model, the REA model is claimed to better represent the economic phenomena underlying...

This paper presents a tentative model of user beliefs and attitudes towards conceptual models applying the ideas of Theory of Reasoned Action (Fishbein and Ajzen, 1975) in a conceptual modeling context. We focus on users perceptions of conceptual model quality and investigate the relations...

It is widely recognized that ontologies can be used to support the semantic integration and interoperability of heterogeneous information systems. Resource Event Agent (REA) is a well-known business ontology that was proposed for ontology-driven enterprise system development. However, the...

This paper builds on previous work showing a way to map the concepts used in object-oriented business domain modelling onto (a subset of) the concepts used by the COSMIC Full Function Points (COSMIC-FFP) functional size measurement method for modelling and sizing a software system from the point...

This paper presents a laboratory experiment that evaluates the REA approach for modelling enterprise-wide accounting information systems. REA is a pattern-driven conceptual modelling approach that is based on the Resource-Event-Agent semantic model of a company’s accountability infrastructure....