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Present Landscape of Enterprise Systems Hypothesized Correspondence The REA ontology

The Evolution toward REA Accountability Infrastructures for Enterprise Systems William E. McCarthy, Michigan State University. Present Landscape of Enterprise Systems Hypothesized Correspondence The REA ontology Symbolic Mapping for ERPs ? Future Work Worthwhile ?.

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Present Landscape of Enterprise Systems Hypothesized Correspondence The REA ontology

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  1. The Evolution toward REA Accountability Infrastructures for Enterprise SystemsWilliam E. McCarthy, Michigan State University • Present Landscape of Enterprise Systems • Hypothesized Correspondence • The REA ontology • Symbolic Mapping for ERPs ? • Future Work Worthwhile ?

  2. Could be derived from REA infrastructure ?? Enterprise Accounting Systems Legacy Accounting Systems Counting artifacts e-collaboration systems Source: David, McCarthy & Sommer, Communications of the ACM, May 2003, pp. 65-9.

  3. Funct ional Integrat ion File-based General ledger systems REA symbol set ??? An Enterprise symbol set ERP systems Collabora-tion systems Hypothesized Work

  4. Economic Resource Economic Event Economic Agent duality Business Process Pattern R E A

  5. REA Ontology & Extensions • Accountability Infrastructure • Types & Grouping • Commitments & Contracts • Business Events & Workflow • State Changes in Business Processes • Standards: • UN/CEFACT UMM, CCBP, & UBAC • ECIMF ISO Open-edi • OAG, Ontolog, others

  6. from resourceflow Economic Resource Economic Event Economic Agent to duality Basic Economic Primitives of the REA Ontology

  7. Event Type ResourceType Agent Type Economic Resource EconomicEvent Economic Agent REA Typing and Grouping Extensions

  8. Economic Contract commitment to deliver reciprocal commitment to pay fulfills fulfills duality delivery payment REA Contract as a Bundle of Event Commitments

  9. Resource Type specifies Economic Commitment specifies Event Type specifies Agent Type Abstract Specification of Commitments with Type Images

  10. Business Transaction Economic Event Type Economic Resource Type reciprocal Economic Contract Partner governs Agreement typifies establish specifies specifies Business Role involves Economic Commitment specifies qualifies fulfills reserves typifies Regulator Economic Resource Economic Event stockflow Economic Agent from to constrains duality Third Party requires Bilateral Collaboration Mediated Collaboration participates ISO Open-edi Ontology Collaboration Model

  11. $$ $$ Cash receipt Cash paymnt $$ raw materials $$ payment purchase logistical operation shipment labor labor labor acquire payment $$ manufactured goods facilities, services & technology labor material issue manufacture job manufacture operation service acquire payment sale cash rec labor $$ service operation service contract product services financing procurement transportation human resources delivered raw materials $$ manufacturing delivered manufactured goods procurement marketing & sales customer service

  12. Car Labor Labor Cash Payroll Process Cash Maintained Car Used Car Revenue Process Labor Maintenance Process Labor Car Labor Maintained Car Used Car Labor Cash Acquisition Process Cash Used Car Used Car Car Revenue Maintained Car Customer Rental Agent Labor Used Car Rental Contract Car Car Give Take Exchange Cash Receipt Cash Used Car Cash Cashier Customer Accept Customer Contact Find Car & Provide Keys Assess Customer Needs Check Out Car Check Car File & Choose Assess Insurance Options & Credit Return Car Fill in Contract Update Files Customer Pays

  13. Mapping ERP  REA • REA represents: • Ideal events without implementation compromises: • Procedural-declarative tradeoffs • Temporal aggregation • Insufficient detail at attribute level • Insufficient detail at workflow level • ERP represents: • Insufficiently documented symbol sets • Overlapping functionality derived from legacy • Overwhelming complexity

  14. The needed work completely specified value chain & supply chain symbol set APS & CRM Symbol -Set PeopleSoft Symbol-Set Oracle Symbol-Set SAP Symbol-Set People Soft APS & CRM SAP Oracle System System System System SOURCE: Adapted from David,Dunn, and McCarthy. 1999.

  15. Possible Directions • Dan O’Leary has done SAP overview • Cheryl Dunn is working on J.D. Edwards • Bill McCarthy is working on detailed SAP through Scheer documentation • Others with ERP symbol sets ???? • Big ERP—REA questions: • What % of the universal ERP symbol set is accounted for with fully-specified REA ontology ? • If there is a gap, has it been systematically analyzed & modeled ?

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