IFRS Financial Management: ERP-Control Application

  • Problem: The REA-Business Ontology – situated at the conceptual level – has to be operationalized by using specific data and process models for being able to implement it within Software Engineering in a consistently related software application. As in this way the REA-Business Ontology and the semantic design are proceeding the software application the doctrine ‚IT implements Business Logic‘ is applied.
  • Research Method: For ensuring the consistency between the semantic modeling of the IFRS Financial Management logic and its implementation the object-oriented approach is used for the modeling as well as the programming. The ERP-Control application was built by using the JBoss Seam-Web-Framework for establishing a modern web-based JavaEE architecture implementation of the semantic Domain Driven Design (DDD) resulting from the REA-Business Ontology.
  • Contribution:
    • Schwaiger/Abmayer: Accounting and Management Information Systems – A Semantic Integration, 15th International Conference on Information Integration and Web-based Application Services (iiWAS), Vienna, 2013.
    • Schwaiger/Abmayer/Cerny: ERP-Control – A REA-based Enterprise Resource Planning Application, 8th International Workshop on Value Modeling and Business Ontology, Berlin, 2014.