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Accounting for service value : An ontological approach

Weigand, H. (author)
Johannesson, Paul (author)
Stockholms universitet,KTH,Data- och systemvetenskap, DSV,Institutionen för data- och systemvetenskap
Bergholtz, Maria (author)
Stockholms universitet,KTH,Data- och systemvetenskap, DSV,Institutionen för data- och systemvetenskap
 (creator_code:org_t)
IEEE conference proceedings, 2015
2015
English.
In: Proceedings - International Conference on Research Challenges in Information Science. - : IEEE conference proceedings. ; , s. 159-168, s. 159-168
  • Conference paper (peer-reviewed)
Abstract Subject headings
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  • 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.

Subject headings

TEKNIK OCH TEKNOLOGIER  -- Elektroteknik och elektronik (hsv//swe)
ENGINEERING AND TECHNOLOGY  -- Electrical Engineering, Electronic Engineering, Information Engineering (hsv//eng)
NATURVETENSKAP  -- Data- och informationsvetenskap -- Systemvetenskap, informationssystem och informatik (hsv//swe)
NATURAL SCIENCES  -- Computer and Information Sciences -- Information Systems (hsv//eng)

Keyword

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
data- och systemvetenskap

Publication and Content Type

ref (subject category)
kon (subject category)

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By the author/editor
Weigand, H.
Johannesson, Pau ...
Bergholtz, Maria
About the subject
ENGINEERING AND TECHNOLOGY
ENGINEERING AND ...
and Electrical Engin ...
NATURAL SCIENCES
NATURAL SCIENCES
and Computer and Inf ...
and Information Syst ...
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2015 IEEE 9th In ...
By the university
Royal Institute of Technology
Stockholm University

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