Accounting for service value: An ontological approach
2015 (English)In: Proceedings - International Conference on Research Challenges in Information Science, IEEE conference proceedings, 2015, no June, 159-168 p.Conference paper (Refereed)
With the growing importance of services in the modern enterprise there is a need for innovating traditional management accounting practices. In the Service Science literature, some work has been devoted to service accounting but mainly on a conceptual level. To address this research challenge, we have built an integrated service accounting framework on top of the business ontology REA. The e3value model is a useful tool to give an overall picture of a service network, which can be combined smoothly with the more detailed REA model. The result has been evaluated on the basis of the requirements and with an example from online gaming. As far as we know, it is the first worked out service accounting framework in Service Science and allows giving often-used concepts as value-in-use a precise definition.
Place, publisher, year, edition, pages
IEEE conference proceedings, 2015. no June, 159-168 p.
accounting, REA ontology, service modeling, Nuclear fuel accounting, Conceptual levels, Integrated service, Ontological approach, Precise definition, Research challenges, Service Model, Service network, Traditional management, Information science
Electrical Engineering, Electronic Engineering, Information Engineering
IdentifiersURN: urn:nbn:se:kth:diva-176137DOI: 10.1109/RCIS.2015.7128876ISI: 000380515900020ScopusID: 2-s2.0-84937870566OAI: oai:DiVA.org:kth-176137DiVA: diva2:875647
9th IEEE International Conference on Research Challenges in Information Science, IEEE RCIS 2015, 13 May 2015 through 15 May 2015
QC 201512012015-12-012015-11-022016-09-05Bibliographically approved