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This paper investigates how the Resource-Event-Agent (REA) model, traditionally used for engineering accounting and enterprise information architectures, can be applied to model business processes. It explains REA primitives for resource-to-value-added transformations and examines specification challenges, then presents a three-layer architecture linking enterprise value chains, REA-based process descriptions, and task or workflow specifications.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/using-object-templates-from-the-rea-accounting-model-to-engineer-business-processes-and-tasks/249478/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/using-object-templates-from-the-rea-accounting-model-to-engineer-business-processes-and-tasks/249478.png","ImageObject",442,249,{"name":88,"@type":89},"Cart","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-29","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":15},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How does the REA model support business process modeling in this paper?","Question",{"text":108,"@type":109},"The paper uses REA to represent value-added transformations of resources across the enterprise and to guide business process modeling through REA-based information structures.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What difficult specification problems are addressed?",{"text":113,"@type":109},"It analyzes specification challenges that commonly arise in business process modeling and discusses how REA engineering solutions address them.",{"name":115,"@type":106,"acceptedAnswer":116},"What is the three-layer architecture proposed for linking enterprise value chains to workflows?",{"text":117,"@type":109},"The architecture includes enterprise-level specification, REA-based process descriptions, and task-level (workflow) specifications, showing how workflow details relate back to the enterprise value chain through REA structures.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},249478,1791716099,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":15,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":35,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":140},18829141979164,"https://eur-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Using Object Templates from the REA Accounting Model to Engineer Business Processes and Tasks.  \nGuido L. Geerts  \nDepartment of Accounting and MIS  \nUniversity of Delaware, Newark, DE 19716-2715  \n[g](geerts@aisvillage.com; 302/831-6413)[eerts@aisvillage.com](geerts@aisvillage.com; 302/831-6413)[; 302/831-6413](geerts@aisvillage.com; 302/831-6413)  \nWilliam E. McCarthy  \nDepartment of Accounting and Information Systems  \nMichigan State University, East Lansing, MI 48824, USA  \n[mccarth4@msu.edu](mccarth4@msu.edu; 517/432-2913)[; 517/432-2913](mccarth4@msu.edu; 517/432-2913)  \nABSTRACT: Conceptual models of enterprises can be used for both business process modeling and the actual design of computerized information systems.The Resource-Event-Agent (REA) model, a domainspecific framework for determining the information architecture of accounting and enterprise information systems, has primarily been used for design purposes.In this paper we explore the use of REA for business process modeling.At first, we discuss how REA primitives are used to describe the value-added transformation of resources throughout the enterprise. Next, we analyze some difficult specification problems that relate to business process modeling in general and to REA engineering solutions to these problems in particular.We conclude the paper with the specification of a three-layer architecture that summarizes the REA approach to business process modeling: (i) enterprise-level specification, (ii) REA-based process descriptions, and (iii) task-level or workflow specifications.The architecture shows that workflow descriptions can be related to the specification of the enterprise value chain through the medium of REA information structures.  \nKEY WORDS: Accounting information systems, business process modeling, enterprise value chain,  \nREA model. workflow modeling.  \n1. INTRODUCTION  \nThe discipline of enterprise information system engineering has dramatically changed in recent years.Two major innovations of significant import are briefly discussed below.  \na. Advances in information technology--such as client-server architectures, object technology and a variety of Internet technologies such as XML--are dramatically changing the way enterprise systems are designed, implemented, andoperated.  \nThe use of object-oriented technology has resulted in a decrease of the semantic gap between the analysis, design and implementation phases of information systems (Jacobson 1992, Walden and Nerson 1995) . As a result, conceptually designed business models can be fully carried into implementation, and the links between different enterprises are much tighter. XML (extensible markup language) technologies promise to couple different enterprise systems together much more  \nclosely than they are historically accustomed to (Bradley 2000, Hoque 2000) .  \nb. Conceptual design methods have been assigned a dual role – the understanding of the business as well as the actual design of the enterprise information system (Jacobson et al. 1995, Taylor 1995, Eriksson and Penker 2000) .  \nHistorically, conceptual models have been used primarily to capture information requirements and to translate these requirements smoothly into a variety of database and file-oriented platforms (such as network, hierarchical and relational systems).According to Batini et al. “Conceptual design starts from the specification of requirements and results in the conceptual schema of a [particular] database.”(1992, p.6) . More recently, Gale and Eldred (1996, p. 121) describe the new purpose of conceptual modeling as: “to construct a model of any kind of domain using a set of theoretical modeling constructs that capture the way the world really is.”In a business environment, this world consists (among other things) of business processes and business rules.The practice of Business Process Reengineering or BPR (Hammer and Champy, 1993) requires accurate modeling and documentation techniques for business realities,","cbCaipMCbSq86wnO","https://ap.wps.com/l/cbCaipMCbSq86wnO","pdf",688717,"English","# Introduction\n## Enterprise information system engineering changes\n## Dual role of conceptual design methods\n# Applying REA to business process modeling\n## REA primitives and resource-to-value-added transformation\n## Specification challenges and REA engineering solutions\n# Three-layer architecture for process and workflow specifications\n## Enterprise-level specification\n## REA-based process descriptions\n## Task-level or workflow specifications","[{\"question\":\"How does the REA model support business process modeling in this paper?\",\"answer\":\"The paper uses REA to represent value-added transformations of resources across the enterprise and to guide business process modeling through REA-based information structures.\"},{\"question\":\"What difficult specification problems are addressed?\",\"answer\":\"It analyzes specification challenges that commonly arise in business process modeling and discusses how REA engineering solutions address them.\"},{\"question\":\"What is the three-layer architecture proposed for linking enterprise value chains to workflows?\",\"answer\":\"The architecture includes enterprise-level specification, REA-based process descriptions, and task-level (workflow) specifications, showing how workflow details relate back to the enterprise value chain through REA structures.\"}]","Using Object Templates from the REA Accounting Model to Engineer Business Processes and Tasks | PDF",1789251971,6]