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22.12.2009 (updated 04.01.2010)

Towards REA Ontology Based Ledger for Small and Medium Enterprise Information S ystems ( SMEIS) VMBO 2009 - 4th International Workshop on Value Modeling and Business Ontologies Ivars Blūms, Odo SIA, Latvia. 22.12.2009 (updated 04.01.2010).

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22.12.2009 (updated 04.01.2010)

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  1. Towards REA Ontology Based Ledger for Small and Medium Enterprise Information Systems(SMEIS)VMBO 2009 - 4th International Workshop on Value Modeling and Business OntologiesIvars Blūms, Odo SIA, Latvia 22.12.2009 (updated 04.01.2010)

  2. «And forgive us our debts, as we forgive our debtors» Matthew 6:12

  3. How to encourage REA Ontology based SMEIS development • To demonstrate the adequacy of REA ontology to model most practical situations • To provide implementation compromises to allow for traditional accounting methods • To demonstrate the method of developing a practical system using technology that allows use REA Ontology as a core with easy possibility of expanding • Previous method should cover both: standalone and interface to the existing EIS.

  4. Recent database technologies • Easier metadata manipulation • AdvancedOLAP • Sparse columns • Hierarchical ids • EasierO/R mapping techniques

  5. ( the past & near present ) ( the policy future ) ( the scheduled future ) Commit Event Rtype Etype Atype Etype Atype Rtype Resource Event Agent What could be or should be What is planned or scheduled What actually occurred Color-coded time expansion. From William McCarthy, Rainer Schuster, Thomas Motal. Modeling Multi-party Collaborations in e³value and REA. VMBO2009.

  6. REA objects in the proposed Ledger

  7. Commitments, Events, Policies in the proposed Ledger

  8. Conclusions • A real SMEIS or interface can be built using REA ontology and be usable for general users and accountants • SMEIS transactions could be represented in the proposed Ledger with direct relation to accounting and REA ontology • Existing system tables and attributes could be represented in REA ontology, thus conceptualizing and orthogonalizing them • Types are important part of Event information and unify Policy, Commitment and Event level structures • Dualities and Fulfillments aremodeled as separate objects with their identifiers and types • One Event/Commitment is modeled as simultaneously taking part in ExchangeandConversion • Exchange object is analogue of Accounting Journal object • Conversion object is analogue of Accounting Batch/PPE/Period objects • Conversion type is analogue of Accounting Account object

  9. Future work 1. Create prototype 2. Improve inference mechanisms 3. Define valuation and other methods 4. Elaborate event and other object hierarchies 5. Cover more policy rules 6. Develop visualization patterns 7. Incorporate workflow

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