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Anis Boubaker Abderrahmane Leshob Hafedh Mili Yasmine Charif 《International Journal of Intelligent Systems in Accounting, Finance & Management》2017,24(1):29-48
Business models are economic models that describe the rationale of why organizations create and deliver value. These models focus on what organizations offer and why. Business process models capture business activities and the ways in which they are accomplished (i.e. their coordination). They explain who is involved in the activities, and how and when these activities should be performed. This paper discusses the alignment between business models and business process models. It proposes a novel systematic method for extracting a value chain (i.e. business model) expressed in the Resources, Events, Agents (REA) ontology from a business process model expressed in Business Process Model and Notation?. Our contribution is twofold: (1) from a theoretical standpoint we identified a set of structural and behavioural patterns that enable us to infer the corresponding REA value chain; (2) from a pragmatic perspective, our approach can be used to derive useful knowledge about the business process and serve as a starting point for business analysis. 相似文献
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Yasmine Chahed 《Contemporary Accounting Research》2021,38(1):302-337
How is it possible that British policymakers resisted market‐based measurement for decades while financial economic concepts of decision making and valuation still gained widespread acceptance as a justification for accounting standard setting? This study introduces the concept of “technologies of financialization” to develop the theorizing of the rise of finance in the domain of accounting. Based on a genealogical history of narrative reporting in the United Kingdom, it demonstrates how references to qualitative reporting techniques helped to address recurring crises of measurement from 1969 to 1993, and ultimately contributed to the practical acceptance of market‐based measurement in the UK standard‐setting context. The data are interpreted through a cultural economy framework that directs attention to the power of referring to financial reporting as a combination of words and numbers in sustaining its theoretical redefinition “from below”—that is, by relating it to the experience of practicing accountants rather than accounting theory. As a technology of financialization, narrative reporting made financial economic ideals of market‐based measurement, decision usefulness, and future orientation appear operable in a real‐life reporting context. Whenever measurement reached its practical limits, narratives were relied on to explain the impact of price‐level changes, frame economic decisions, and relate unobservable future cash flows to present‐day strategies and resources. The insight into how narrative reporting practices have been laced into the reasoning of capital markets for over 40 years is timely because it illustrates that narratives can also play a more encompassing role and drive the turn toward wider corporate accountability on social and environmental impacts while hard measurements in this area are still being figured out. 相似文献
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