Reference process models capture common practices in a given domain and variations thereof. Such models are intended to be configured in a specific setting, leading to individualized process models. Although the advantages of reference process models are widely accepted, their configuration...

Knowledge-based systems (KBS) have long been advocated as a method for promoting consistency in judgment across professional service organizations such as accountancy firms. Recent movements toward unification of standards for accounting, auditing and insolvency have increased the pressure on...