Business process modeling An accounting information systems perspective 业务流程建模：会计信息系统视角.pdfVIP

International Journal of Accounting Information Systems 15 (2014) 185–192 Contents lists available at ScienceDirect International Journal of Accounting Information Systems Editorial Business process modeling: An accounting information systems perspective Countless definitions of the term business process can be found in the literature (Lindsay et al., 2003), with the following being one of the most cited: “A business process is a collection of activities that takes one or more kinds of input and creates an output that is of value to the customer” (Hammer and Champy, 1993). Their definition emphasizes the transformation and value-added nature of business processes. For this special issue, and thus this editorial, we adhere to the broadest possible interpretation of the term business process. A model is a simplified representation or abstraction of a part of the world, and a business process model is therefore a simplified representation of a business process. Again, for simplicity purposes, we adhere to the broadest possible interpretation of the term business process model. For example, and we fully understand that this is an over-simplification (Henderson-Sellers, 2011), we consider an instantiation of an enterprise ontology as a special type of business process model. The business process modeling (BPM) research landscape is vast and complex, and this is primarily due to the wide variety of uses of such models and the different angles from which the research is conducted. Consider just the following: representation of as-is models, validation of as-is models, grounding of BPM grammars in terms of upper-level ontologies, representations of business processes that enable assessment (such as calculating time and cost), representation of t