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Author
Sitarska Monika, Zygała Ryszard
Title
Koncepcja architektury systemu informacyjnego przedsiębiorstwa zorientowana na zdarzenia gospodarcze (REAL)
The Concept of the Business Information System Architecture in Economic Events Approach
Source
Prace Naukowe Akademii Ekonomicznej we Wrocławiu. Informatyka Ekonomiczna (6), 2003, nr 999, s. 157-172, rys., tab., bibliogr. 9 poz.
Issue title
Informatyka ekonomiczna : wybrane zagadnienia
Keyword
System informacyjny przedsiębiorstwa, Architektura systemu
Information system of enterprises, System architecture
Note
summ.
Abstract
Celem niniejszego artykułu było przybliżenie problematyki współczesnych tendencji stosowanych w rozwiązaniach systemowych i aplikacyjnych projektowania zintegrowanych systemów informacyjnych przedsiębiorstw. Modelowanie procesów biznesowych według konwencji REA oraz REAL jest coraz powszechniej stosowanym podejściem w projektowaniu systemów tego typu. Jest także przedmiotem nauczania uniwersyteckiego w najbardziej zaawansowanych gospodarczo krajach świata. (fragment tekstu)

REA and REAL models are techniques, which describe a business as a set of economic resources, economic events, economic agents and locations (in REAL) as well as relationships among them. REA and REAL were proposed as tools for modeling accounting information systems, but we can use these techniques to many other business domains. Information systems must be able to adapt to a changing business environment. Different people see economic events from different perspectives. Information needs of the financial department are quite different from marketing information needs. REA and REAL let us see on the same events from different perspectives. Information about economic transactions is a rich resource that offers tremendous potential for discovering opportunities in marketing or product development, or for improving efficiency. In this paper authors describe REA/REAL approach, which can be a very strong tool for designing of an information system architecture. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
Bibliography
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  1. Denna E., Perry L., Integrative Business Solutions, http://msm.byu.edu/emp/eld/wip/solution/solution.hlm, 1996.
  2. Elliott R.K., Accounting in the 2lst Century, Newman Library's Digital Collections: http://www.newman.baruch.comsaxe_1998\ elliott_98.htm.
  3. Geerts G., McCarthy W., The Ontological Foundation of REA Enterprise Information Systems, http:// www.msu.edu, 1999.
  4. Geerts G., McCarthy W., An accounting object infrastructure for knowledge based enterprise models, "IEEE Intelligent Systems & Their Applications" 1999, nr 7-8.
  5. Geerts G., McCarthy W., Modeling Business Enterprises As Valuе-Added Process Hierarchies with Resource-Event-Agent Object Templates, [w:] Business Object Design and Implementation, red. J. Sutherland, D. Patel, Springer-Verlag, Berlin 1997.
  6. Hall J.A., Accounting Information Systems, South-Western Colledge Publishing, Boston 2001.
  7. Hollander A., Denna E., Cherrington J., Accounting, Information Technology, and Business Solutions, IRWIN, New York 1996.
  8. McCarthy W., The REA Accounting Model: Generalized Framework for Accounting Systems in a Shared Data Еnvironment, "The Accounting Review" 1982, nr 7.
  9. System rachunkowości wspomaganej komputerowo, red. J. Dziedziczak, J. Stępniewski, Stowarzyszenie Księgowych w Polsce, Warszawa 1999.
Cited by
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ISSN
0324-8445
1507-3858
Language
pol
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