Accounting for service value: An ontological approach

Hans Weigand; Paul  Johannesson; Maria  Bergholtz

doi:10.1109/RCIS.2015.7128876

Accounting for service value: An ontological approach

Hans Weigand, Paul Johannesson, Maria Bergholtz

Information Systems & Oper. Mgt.

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

3 Citations (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 language	English
Title of host publication	Proceedings of the 9th IEEE International Conference on Research Challenges in Information Science (RCIS2015)
Editors	C. Rolland, D. Anagnostopoulos, P. Loucopoulos, C. Gonzalez-Perez
Place of Publication	Athens
Publisher	IEEE Computer Society
Pages	159-168
Number of pages	10
ISBN (Print)	9781467366304
DOIs	https://doi.org/10.1109/RCIS.2015.7128876
Publication status	Published - 2015
Event	9th IEEE International Conference on Research Challenges in Information Science (RCIS2015) - Athens, Greece Duration: 13 May 2015 → 15 May 2015

Conference

Conference	9th IEEE International Conference on Research Challenges in Information Science (RCIS2015)
Country/Territory	Greece
City	Athens
Period	13/05/15 → 15/05/15

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10.1109/RCIS.2015.7128876

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Weigand, H., Johannesson, P., & Bergholtz, M. (2015). Accounting for service value: An ontological approach. In C. Rolland, D. Anagnostopoulos, P. Loucopoulos, & C. Gonzalez-Perez (Eds.), Proceedings of the 9th IEEE International Conference on Research Challenges in Information Science (RCIS2015) (pp. 159-168). IEEE Computer Society. https://doi.org/10.1109/RCIS.2015.7128876

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title = "Accounting for service value: An ontological approach",

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.",

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note = "9th IEEE International Conference on Research Challenges in Information Science (RCIS2015) ; Conference date: 13-05-2015 Through 15-05-2015",

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Weigand, H, Johannesson, P & Bergholtz, M 2015, Accounting for service value: An ontological approach. in C Rolland, D Anagnostopoulos, P Loucopoulos & C Gonzalez-Perez (eds), Proceedings of the 9th IEEE International Conference on Research Challenges in Information Science (RCIS2015). IEEE Computer Society, Athens, pp. 159-168, 9th IEEE International Conference on Research Challenges in Information Science (RCIS2015), Athens, Greece, 13/05/15. https://doi.org/10.1109/RCIS.2015.7128876

Accounting for service value: An ontological approach. / Weigand, Hans; Johannesson, Paul ; Bergholtz, Maria .
Proceedings of the 9th IEEE International Conference on Research Challenges in Information Science (RCIS2015). ed. / C. Rolland; D. Anagnostopoulos; P. Loucopoulos; C. Gonzalez-Perez. Athens: IEEE Computer Society, 2015. p. 159-168.

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

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AB - 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.

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M3 - Conference contribution

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Accounting for service value: An ontological approach

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