ABSTRACT Technology has always dominated human society, and each stage of society’s development h... more ABSTRACT Technology has always dominated human society, and each stage of society’s development has corresponded to a certain technological limit. Thus, the leap to overcome the technological limit of each era has been marked by a revolution. Examples of this are the development of the steam engine, in 1769, which marked the transition to the Industrial Age; and the first electronic computer, which was designed in 1937, constructed in 1944, and launched in 1946, marking the transition to the Cybernetic Era (Cornish, 2004). The evolution of information technology after 1970 turned information into a primary production factor alongside labor, nature, and capital. Consequently, at the end of the twentieth century, theory and practice in the field assimilated the concept of a new economy: the digital or Internet economy. Accounting has been present in human society ever since the division of labor. Over time, accounting, which is the technique and science of accounts, has adapted to the technological level and the limits of each era, especially through the evolution of the alphabet, numbers, and writing. When stone and clay were used for writing, they were found in the accounting memoirs, describing debts, claims, collections, and payments. Clay pads from temples such as Uruk, Nippur, Kiş, and Suruppak bear witness to this fact (Heilbroner, 1999; Lipin & Belov, 1962; Vlaemminck, 1956; Obert, 2011). The transition from using animal skin to using paper has led to significant progress in terms of accounting techniques. The invention of printing, in the first half of the sixteenth century, facilitated the popularization of the accounting science. Two centuries later, the Industrial Revolution found accounting ready to meet the information necessities imposed by the speeding up of the movement of production factors and by the needs of capital holders. Toward the end of the nineteenth century, accounting was revitalized in terms of its technique, from the perspective of new concepts and qualitative accumulations. To this effect, the United States imposed a rapid pace of modernization of accounting concepts and techniques in order to inform a wider range of accounting information users. The triggering of the cyber revolution, in the middle of the twentieth century, left its mark on developments in accounting at the beginning of the 1980s, when the average cost of electronic equipment became affordable to organizations that found themselves in the race for computerization, a characteristic of the first technological wave (Moschella 1995; O’Brien, 1999). The end of the twentieth century brought the need to assimilate the progress made by information and communication technology. In this new era marked by the digital economy, the literature explored the concept of digital accounting, which was specific to the digital economy. Over the last 4–5 years, the most popular information technique has been cloud computing, which is a collection of information and communication technologies that essentially represents the materialization of J. McCarthy’s idea of utility computing from the 1960s (Zhang et al., 2010; Parkhill, 1966). In this context, we consider that, through the assimilation of cloud computing technology into the organization, the concept of digital accounting can move to a superior level of macro-economic aggregation, which we call meta-digital accounting.
Karl Raimund Popper bezeichnete in seiner Theorie des kritischen Rationalismus die rationale Disk... more Karl Raimund Popper bezeichnete in seiner Theorie des kritischen Rationalismus die rationale Diskussion als einen wichtigen Bestandteil der Gewinnung wissenschaftlicher Erkenntnisse. Dazu gehort, „das man versucht, herauszufinden, was andere uber das vorliegende Problem gedacht und gesagt haben: warum es ein Problem fur sie war; wie sie es formuliert haben; wie sie es zu losen versucht haben.“1 Fur Theorien nebenlaufiger Prozesse wird diese rationale Diskussion in den Abschnitten 4.2 und 4.3 gefuhrt. Zunachst aber wird in Abschnitt 4.1 der formale Rahmen fur diese Diskussion geschaffen.
UML Activity Diagrams have been studied thoroughly regarding their usefulness for the modeling of... more UML Activity Diagrams have been studied thoroughly regarding their usefulness for the modeling of business processes and workflows. Different extensions have been suggested that focus on either business processes or workflows. While having the advantage of supporting the respective process type optimally these approaches provide only a weak support of the automation of business processes, i.e. of the transformation of suitable parts of business processes into workflows. Here we introduce WorkFlow Diagrams as an incremental extension of Business Process Diagrams. Both diagram types are based on Activity Diagrams and each serves the specific needs of its application area. But due to the incremental extension we can also support the development of workflows based on the respective business process models.
In den Kapiteln 6 bis 8 wurde die Prozestheorie der Ablaufplanung entwickelt. Abbildung 9.1 fast ... more In den Kapiteln 6 bis 8 wurde die Prozestheorie der Ablaufplanung entwickelt. Abbildung 9.1 fast ihren Aufbau noch einmal zusammen.
Die Netzplantechnik1 wurde in den Jahren 1956 und ’57 in den USA (CPM und PERT) und Frankreich (M... more Die Netzplantechnik1 wurde in den Jahren 1956 und ’57 in den USA (CPM und PERT) und Frankreich (MPM) unabhangig voneinander entwickelt. Sie stellt eine Methode2 zur Planung und Kontrolle komplexer Projekte dar3. Da die ubrigen Probleme aus dem Bereich der Ablaufplanung ebenfalls mit Netzplanen dargestellt werden konnen (siehe Abschnitt 1.1.2 und 2.3.2), sind sie als Grundlage fur allgemeine Ablaufgraphen prinzipiell geeignet. Sie mussen lediglich um die graphische Abbildung von Ressourcenkonflikten (siehe Abschnitt 3.2) und alternativen Teilablaufen (siehe Abschnitt 3.3) erweitert werden, um die Gesamtheit aller RCPS-V-Probleme abzudecken.
Page 1. HICSS-45 TRACKS AND MINITRACKS Collaboration Systems and Technologies Track Jay Nunamaker... more Page 1. HICSS-45 TRACKS AND MINITRACKS Collaboration Systems and Technologies Track Jay Nunamaker Jr., University of Arizona Robert O. Briggs, San Diego State University Advances in Teaching and Learning Technologies David Spencer and Eric Santanen Cognitive Perspectives on Collaboration Gwendolyn L. Kolfschoten and Bruce Reinig Collaborative Modeling Stijn Hoppenbrouwers, Etiënne Rouwette, and Peter Rittgen Creativity ...
Abstract. The goal of this paper is to develop an algebraic theory of process scheduling. We spec... more Abstract. The goal of this paper is to develop an algebraic theory of process scheduling. We specify a syntax for denoting processes composed of actions with given durations. Subsequently, we propose axioms for transforming any specification term of a scheduling problem into a term of all valid schedules. Here a schedule is a process in which all (implementational) choices (e.g. precise timing) are resolved. In particular, we axiomatize an operator restricting attention to the efficient schedules. These schedules turn out to be representable as trees, because in an efficient schedule actions start only at time zero or when a resource is released, i.e. upon termination of the action binding a required resource. All further delay would be useless. Nevertheless, we do not consider resource constraints explicitly here. We show that a normal form exists for every term of the algebra and establish soundness of our axiom system with respect to a schedule semantics, as well as completeness ...
Abstract. Using visual representations of work or business processes can be considered a common p... more Abstract. Using visual representations of work or business processes can be considered a common practice in modern organizations. These models serve a large variety of different purposes such as documentation of current practices, or informing and planning change or software development. Given the nature of work and businesses they reflect it is reasonable to develop and use them collaboratively. There are, however, also many downsides to collaborative model usage and development in current practice. Among others, models are often not fully understood and are thus not used by people who work in the processes the models represent, resulting in limited impact of process redesign on everyday work. Furthermore, only a minority of people within organizations actually use models, even though they have been proven to be very useful especially for collaborative work. Given the increasing popularity of models in organizations, understanding and defining their role in collaboration is of vita...
Peter Wegner’s definition of computability differs markedly from the classical term as establishe... more Peter Wegner’s definition of computability differs markedly from the classical term as established by Church, Kleene, Markov, Post, Turing et al. Wegner identifies interaction as the main feature of today’s systems which is lacking in the classical treatment of computability. We compare the different approaches and argue whether or not Wegner’s criticism is appropriate. Taking into account the major arguments from the literature, we show that Church’s thesis still holds. 1.
The vision of providing clients with information that is tailored to their needs has sparked off ... more The vision of providing clients with information that is tailored to their needs has sparked off a tremendous interest in languages that are on the one hand standardized and hence widely applicable but which are on the other hand also highly flexible and can hence be customized to specific applications. The universal exchange format XML (eXtended Markup Language) is a candidate for such a language but we argue that it does not go far in solving the problems of integrating information from different sources and being provided or used by different actors especially across organizational boundaries. We therefore show existing approaches of enriching XML with application-specific semantics and argue why these are not applicable in many cases. This leads us to introduce a process-oriented method for effectively informing clients on the basis of XML by tailoring documents to their specific needs.
Abstract. Simulation of a business process is often used to visualize its behaviour, to identify ... more Abstract. Simulation of a business process is often used to visualize its behaviour, to identify problems and to improve its performance. It requires the design of a simulation model, a detailed model of the processes, the resources and the variables to be monitored. Here we investigate how the development of such a model can be facilitated by using a language-action model of the business process as a basis.
Co-design implies the active participation of all stakeholders in the system development process.... more Co-design implies the active participation of all stakeholders in the system development process. Users have a double role in this being subjects both in and of co-design – they take an active part in the design and the system is designed for them. This requires a design language that allows users to make meaningful contributions. Common system design languages, such as UML, do not fulfil this requirement. Here we investigate to what extent metaphors can provide an appropriate communicative medium to increase user involvement and how we can translate them into more detailed designs.
The Language-Action Perspective (LAP) considers communication as the backbone of any organization... more The Language-Action Perspective (LAP) considers communication as the backbone of any organization. The structure of communication mirrors the structure of the organization and its processes, so by modeling the former we can understand the latter. When designing an information system (IS) to support the organization, the focus shifts from communication to information which is typically accompanied by a shift in the modeling paradigm. The Unified Modeling Language (UML) is a prime candidate for IS design. Here we study a framework for integrating both approaches, LAP and UML, and thereby organizational and IS modeling.
Digital transformation is highly relevant to most organisations in the business and the governmen... more Digital transformation is highly relevant to most organisations in the business and the government sectors. One important aspect of digital transformation is the capability to exploit data in order ...
ABSTRACT Technology has always dominated human society, and each stage of society’s development h... more ABSTRACT Technology has always dominated human society, and each stage of society’s development has corresponded to a certain technological limit. Thus, the leap to overcome the technological limit of each era has been marked by a revolution. Examples of this are the development of the steam engine, in 1769, which marked the transition to the Industrial Age; and the first electronic computer, which was designed in 1937, constructed in 1944, and launched in 1946, marking the transition to the Cybernetic Era (Cornish, 2004). The evolution of information technology after 1970 turned information into a primary production factor alongside labor, nature, and capital. Consequently, at the end of the twentieth century, theory and practice in the field assimilated the concept of a new economy: the digital or Internet economy. Accounting has been present in human society ever since the division of labor. Over time, accounting, which is the technique and science of accounts, has adapted to the technological level and the limits of each era, especially through the evolution of the alphabet, numbers, and writing. When stone and clay were used for writing, they were found in the accounting memoirs, describing debts, claims, collections, and payments. Clay pads from temples such as Uruk, Nippur, Kiş, and Suruppak bear witness to this fact (Heilbroner, 1999; Lipin & Belov, 1962; Vlaemminck, 1956; Obert, 2011). The transition from using animal skin to using paper has led to significant progress in terms of accounting techniques. The invention of printing, in the first half of the sixteenth century, facilitated the popularization of the accounting science. Two centuries later, the Industrial Revolution found accounting ready to meet the information necessities imposed by the speeding up of the movement of production factors and by the needs of capital holders. Toward the end of the nineteenth century, accounting was revitalized in terms of its technique, from the perspective of new concepts and qualitative accumulations. To this effect, the United States imposed a rapid pace of modernization of accounting concepts and techniques in order to inform a wider range of accounting information users. The triggering of the cyber revolution, in the middle of the twentieth century, left its mark on developments in accounting at the beginning of the 1980s, when the average cost of electronic equipment became affordable to organizations that found themselves in the race for computerization, a characteristic of the first technological wave (Moschella 1995; O’Brien, 1999). The end of the twentieth century brought the need to assimilate the progress made by information and communication technology. In this new era marked by the digital economy, the literature explored the concept of digital accounting, which was specific to the digital economy. Over the last 4–5 years, the most popular information technique has been cloud computing, which is a collection of information and communication technologies that essentially represents the materialization of J. McCarthy’s idea of utility computing from the 1960s (Zhang et al., 2010; Parkhill, 1966). In this context, we consider that, through the assimilation of cloud computing technology into the organization, the concept of digital accounting can move to a superior level of macro-economic aggregation, which we call meta-digital accounting.
Karl Raimund Popper bezeichnete in seiner Theorie des kritischen Rationalismus die rationale Disk... more Karl Raimund Popper bezeichnete in seiner Theorie des kritischen Rationalismus die rationale Diskussion als einen wichtigen Bestandteil der Gewinnung wissenschaftlicher Erkenntnisse. Dazu gehort, „das man versucht, herauszufinden, was andere uber das vorliegende Problem gedacht und gesagt haben: warum es ein Problem fur sie war; wie sie es formuliert haben; wie sie es zu losen versucht haben.“1 Fur Theorien nebenlaufiger Prozesse wird diese rationale Diskussion in den Abschnitten 4.2 und 4.3 gefuhrt. Zunachst aber wird in Abschnitt 4.1 der formale Rahmen fur diese Diskussion geschaffen.
UML Activity Diagrams have been studied thoroughly regarding their usefulness for the modeling of... more UML Activity Diagrams have been studied thoroughly regarding their usefulness for the modeling of business processes and workflows. Different extensions have been suggested that focus on either business processes or workflows. While having the advantage of supporting the respective process type optimally these approaches provide only a weak support of the automation of business processes, i.e. of the transformation of suitable parts of business processes into workflows. Here we introduce WorkFlow Diagrams as an incremental extension of Business Process Diagrams. Both diagram types are based on Activity Diagrams and each serves the specific needs of its application area. But due to the incremental extension we can also support the development of workflows based on the respective business process models.
In den Kapiteln 6 bis 8 wurde die Prozestheorie der Ablaufplanung entwickelt. Abbildung 9.1 fast ... more In den Kapiteln 6 bis 8 wurde die Prozestheorie der Ablaufplanung entwickelt. Abbildung 9.1 fast ihren Aufbau noch einmal zusammen.
Die Netzplantechnik1 wurde in den Jahren 1956 und ’57 in den USA (CPM und PERT) und Frankreich (M... more Die Netzplantechnik1 wurde in den Jahren 1956 und ’57 in den USA (CPM und PERT) und Frankreich (MPM) unabhangig voneinander entwickelt. Sie stellt eine Methode2 zur Planung und Kontrolle komplexer Projekte dar3. Da die ubrigen Probleme aus dem Bereich der Ablaufplanung ebenfalls mit Netzplanen dargestellt werden konnen (siehe Abschnitt 1.1.2 und 2.3.2), sind sie als Grundlage fur allgemeine Ablaufgraphen prinzipiell geeignet. Sie mussen lediglich um die graphische Abbildung von Ressourcenkonflikten (siehe Abschnitt 3.2) und alternativen Teilablaufen (siehe Abschnitt 3.3) erweitert werden, um die Gesamtheit aller RCPS-V-Probleme abzudecken.
Page 1. HICSS-45 TRACKS AND MINITRACKS Collaboration Systems and Technologies Track Jay Nunamaker... more Page 1. HICSS-45 TRACKS AND MINITRACKS Collaboration Systems and Technologies Track Jay Nunamaker Jr., University of Arizona Robert O. Briggs, San Diego State University Advances in Teaching and Learning Technologies David Spencer and Eric Santanen Cognitive Perspectives on Collaboration Gwendolyn L. Kolfschoten and Bruce Reinig Collaborative Modeling Stijn Hoppenbrouwers, Etiënne Rouwette, and Peter Rittgen Creativity ...
Abstract. The goal of this paper is to develop an algebraic theory of process scheduling. We spec... more Abstract. The goal of this paper is to develop an algebraic theory of process scheduling. We specify a syntax for denoting processes composed of actions with given durations. Subsequently, we propose axioms for transforming any specification term of a scheduling problem into a term of all valid schedules. Here a schedule is a process in which all (implementational) choices (e.g. precise timing) are resolved. In particular, we axiomatize an operator restricting attention to the efficient schedules. These schedules turn out to be representable as trees, because in an efficient schedule actions start only at time zero or when a resource is released, i.e. upon termination of the action binding a required resource. All further delay would be useless. Nevertheless, we do not consider resource constraints explicitly here. We show that a normal form exists for every term of the algebra and establish soundness of our axiom system with respect to a schedule semantics, as well as completeness ...
Abstract. Using visual representations of work or business processes can be considered a common p... more Abstract. Using visual representations of work or business processes can be considered a common practice in modern organizations. These models serve a large variety of different purposes such as documentation of current practices, or informing and planning change or software development. Given the nature of work and businesses they reflect it is reasonable to develop and use them collaboratively. There are, however, also many downsides to collaborative model usage and development in current practice. Among others, models are often not fully understood and are thus not used by people who work in the processes the models represent, resulting in limited impact of process redesign on everyday work. Furthermore, only a minority of people within organizations actually use models, even though they have been proven to be very useful especially for collaborative work. Given the increasing popularity of models in organizations, understanding and defining their role in collaboration is of vita...
Peter Wegner’s definition of computability differs markedly from the classical term as establishe... more Peter Wegner’s definition of computability differs markedly from the classical term as established by Church, Kleene, Markov, Post, Turing et al. Wegner identifies interaction as the main feature of today’s systems which is lacking in the classical treatment of computability. We compare the different approaches and argue whether or not Wegner’s criticism is appropriate. Taking into account the major arguments from the literature, we show that Church’s thesis still holds. 1.
The vision of providing clients with information that is tailored to their needs has sparked off ... more The vision of providing clients with information that is tailored to their needs has sparked off a tremendous interest in languages that are on the one hand standardized and hence widely applicable but which are on the other hand also highly flexible and can hence be customized to specific applications. The universal exchange format XML (eXtended Markup Language) is a candidate for such a language but we argue that it does not go far in solving the problems of integrating information from different sources and being provided or used by different actors especially across organizational boundaries. We therefore show existing approaches of enriching XML with application-specific semantics and argue why these are not applicable in many cases. This leads us to introduce a process-oriented method for effectively informing clients on the basis of XML by tailoring documents to their specific needs.
Abstract. Simulation of a business process is often used to visualize its behaviour, to identify ... more Abstract. Simulation of a business process is often used to visualize its behaviour, to identify problems and to improve its performance. It requires the design of a simulation model, a detailed model of the processes, the resources and the variables to be monitored. Here we investigate how the development of such a model can be facilitated by using a language-action model of the business process as a basis.
Co-design implies the active participation of all stakeholders in the system development process.... more Co-design implies the active participation of all stakeholders in the system development process. Users have a double role in this being subjects both in and of co-design – they take an active part in the design and the system is designed for them. This requires a design language that allows users to make meaningful contributions. Common system design languages, such as UML, do not fulfil this requirement. Here we investigate to what extent metaphors can provide an appropriate communicative medium to increase user involvement and how we can translate them into more detailed designs.
The Language-Action Perspective (LAP) considers communication as the backbone of any organization... more The Language-Action Perspective (LAP) considers communication as the backbone of any organization. The structure of communication mirrors the structure of the organization and its processes, so by modeling the former we can understand the latter. When designing an information system (IS) to support the organization, the focus shifts from communication to information which is typically accompanied by a shift in the modeling paradigm. The Unified Modeling Language (UML) is a prime candidate for IS design. Here we study a framework for integrating both approaches, LAP and UML, and thereby organizational and IS modeling.
Digital transformation is highly relevant to most organisations in the business and the governmen... more Digital transformation is highly relevant to most organisations in the business and the government sectors. One important aspect of digital transformation is the capability to exploit data in order ...
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