Class 3 HANDOUT0

Class 3 HANDOUT0 - Click to edit Master subtitle style ACCT...

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Unformatted text preview: Click to edit Master subtitle style ACCT 361: Accounting Information Systems Class #3 Begin Business Processes Modeling Discussion n News Articles q “Computer Found Alleged Bribes and Can Reinstate D.C. Tickets” q “3 DC Schools Paid Mystery Company $59,000” q “DC Tax Workers Charged in Scam” n How do we reduce these types of fraud? Semantic Modeling q How do we design information systems to manage business processes? q Semantic models models of real world actions or phenomena n Entity-Relationship modeling: most conceptual models use ER diagrams n We will use the REA Business Process Model q REA model uses ER modeling but also incorporates theory in the design of an enterprise information system R esources E vents A gents Entity Name Relationshi p Name Entity Relationship Diagrams n Data Entity q anything, real or abstract, about which we want to store data. q synonyms include entity type, entity class or object n Data relationship q a natural association that exists between one or more entities q business activities or events that link one or more entities Customer Places/ or Is Placed By Orders Contains or Is Contained By Inventory Example REA Enterprise Ontology Events q A business process is “a series of activities intended to accomplish the strategic objectives of an organization.” q Operating Events are the operating activities performed within a business process to provide goods and services to customers. q Information Events include three activities: recording data about operating events, maintaining reference data that are important to the organization, and reporting useful information to management and other decision makers....
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This note was uploaded on 02/05/2011 for the course SOM 492 taught by Professor Minecar during the Spring '11 term at George Mason.

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Class 3 HANDOUT0 - Click to edit Master subtitle style ACCT...

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