Accounting for service value: An ontological approach

Hans Weigand, Paul Johannesson, Maria Bergholtz

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

1 Citation (Scopus)

Abstract

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.
Original languageEnglish
Title of host publicationProceedings of the 9th IEEE International Conference on Research Challenges in Information Science (RCIS2015)
EditorsC. Rolland, D. Anagnostopoulos, P. Loucopoulos, C. Gonzalez-Perez
Place of PublicationAthens
PublisherIEEE Computer Society
Pages159-168
Number of pages10
ISBN (Print)9781467366304
DOIs
Publication statusPublished - 2015
Event9th IEEE International Conference on Research Challenges in Information Science (RCIS2015) - Athens, Greece
Duration: 13 May 201515 May 2015

Conference

Conference9th IEEE International Conference on Research Challenges in Information Science (RCIS2015)
CountryGreece
CityAthens
Period13/05/1515/05/15

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