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– a source of detailed data in the REA approach to databases
• Three classes of events:
– operating events--what happens – information events--what is recorded – decision/management events--what is done as a
• A variation of the Entity-Relationship diagramming is used to model these relationships.
Resources in the REA Model
• Economic resources are the assets of the company.
Resources, Events, and Agents Model
• An approach to database design meant to overcome problems with traditional approaches: – formalized data modeling and design of IS – use of centralized database – use of relational database structure – collects detailed financial and non-financial data – supports accounting and non-accounting analysis – supports multiple user views – supports enterprise-wide planning
– able to generate revenue – objects that are scarce and under the control of the
organization – can be tangible or intangible
• Does not include some traditional accounting assets:
– for example, Accounts Receivables – these are artifacts that can be generated from other primary
data
Events in the REA Model
• Economic events are phenomena that effect changes in resources.
• Implications of REA for the accounting profession
• Steps involved in preparing an REA model of a business process
• Importance of identifying the attributes of entity relations in relational database design
• Differences between an REA model representation of a business process and an ER diagram representation
Traditional Approaches: User-View Orientation
• When data-modeling and IS design is too oriented toward the user’s views, problems arise:
– multiple information systems – duplication of data – restricted user-view leads to poor decision-
Chapter 10
The REA Approach to
Business Process Modeling
Objectives for Chapter 10
• Limitations of traditional database system
• Benefits of adopting an REA approach to information systems compared to a traditional approach
making – inability to support change
Traditional Approachห้องสมุดไป่ตู้s: Financial Accounting Orientation
• Dominance of accounting as the primary information provider leads to problems:
– single view of business entity using the accounting model:
Assets = Liabilities + Owners’ Equity
– double-entry, debits and credits – high level of aggregation – ignoring non-financial data – inability to serve diverse enterprise-wide needs
Resources, Events, and Agents Model
• The REA model is an alternative accounting framework for modeling an organization’s – economic resources – economic events – economic agents, and – interrelationships
• Three classes of events:
– operating events--what happens – information events--what is recorded – decision/management events--what is done as a
• A variation of the Entity-Relationship diagramming is used to model these relationships.
Resources in the REA Model
• Economic resources are the assets of the company.
Resources, Events, and Agents Model
• An approach to database design meant to overcome problems with traditional approaches: – formalized data modeling and design of IS – use of centralized database – use of relational database structure – collects detailed financial and non-financial data – supports accounting and non-accounting analysis – supports multiple user views – supports enterprise-wide planning
– able to generate revenue – objects that are scarce and under the control of the
organization – can be tangible or intangible
• Does not include some traditional accounting assets:
– for example, Accounts Receivables – these are artifacts that can be generated from other primary
data
Events in the REA Model
• Economic events are phenomena that effect changes in resources.
• Implications of REA for the accounting profession
• Steps involved in preparing an REA model of a business process
• Importance of identifying the attributes of entity relations in relational database design
• Differences between an REA model representation of a business process and an ER diagram representation
Traditional Approaches: User-View Orientation
• When data-modeling and IS design is too oriented toward the user’s views, problems arise:
– multiple information systems – duplication of data – restricted user-view leads to poor decision-
Chapter 10
The REA Approach to
Business Process Modeling
Objectives for Chapter 10
• Limitations of traditional database system
• Benefits of adopting an REA approach to information systems compared to a traditional approach
making – inability to support change
Traditional Approachห้องสมุดไป่ตู้s: Financial Accounting Orientation
• Dominance of accounting as the primary information provider leads to problems:
– single view of business entity using the accounting model:
Assets = Liabilities + Owners’ Equity
– double-entry, debits and credits – high level of aggregation – ignoring non-financial data – inability to serve diverse enterprise-wide needs
Resources, Events, and Agents Model
• The REA model is an alternative accounting framework for modeling an organization’s – economic resources – economic events – economic agents, and – interrelationships