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An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [ 1 ] and contained the concepts of resources, events and agents (McCarthy 1982).
A business process modeling of a process with a normal flow with the Business Process Model and Notation. Business process modeling (BPM) is the action of capturing and representing processes of an enterprise (i.e. modeling them), so that the current business processes may be analyzed, applied securely and consistently, improved, and automated.
Business Process Model and Notation (BPMN) is a graphical representation for specifying business processes in a business process model. Originally developed by the Business Process Management Initiative (BPMI), BPMN has been maintained by the Object Management Group (OMG) since the two organizations merged in 2005.
Transactions may be collected and processed as in batch processing. Transactions will be collected and later updated as a batch when it is convenient or economical to process them. Historically, this was the most common method as the information technology did not yet exist to allow real-time processing.
The Workflow Management Coalition, [6] BPM.com [7] and several other sources [8] use the following definition: Business process management (BPM) is a discipline involving any combination of modeling, automation, execution, control, measurement and optimization of business activity flows, in support of enterprise goals, spanning systems, employees, customers and partners within and beyond the ...
The same process model is used repeatedly for the development of many applications and thus, has many instantiations. One possible use of a process model is to prescribe how things must/should/could be done in contrast to the process itself which is really what happens. A process model is roughly an anticipation of what the process will look like.
For example, transaction A may access portion X of the database, and transaction B may access portion Y of the database. If at that point, transaction A then tries to access portion Y of the database while transaction B tries to access portion X, a deadlock occurs, and neither transaction can move forward. Transaction-processing systems are ...