Chapter 1
An Introduction to Integrated Enterprise Information Systems

Introduction
Enterprise System Software and Degrees of Integration
Stovepiped Operations and Stovepiped
Systems
Breaking Down Stovepipes by Reengineering Business Processes

Chapter 2
Representation and Patterns: An Introduction to the REA Enterprise Ontology

Representation and Modeling
Patterns
Object Patterns
Script Patterns
The REA Enterprise Ontology
An Example Enterprise
RSWS Value System
RSWS Value Chain
Task Level
Concluding Comments

Chapter 3
The REA Enterprise Ontology: Value System and Value Chain Modeling

Value Systems and Value Chains
Value System Level REA Modeling
Value Chain Level REA Modeling
Step 1: Write the Entrepreneurial Script
Step 2: Connect the Scenes with Resource Flows
Step 3: Specify the Economic Exchange Events Within Each Scene
Concluding Comments

Chapter 4
The REA Enterprise Ontology: Business Process Modeling

Introduction
Conceptual Modeling Constructs
Conceptual Modeling Notations
Pattern Discovery
REA Core Pattern
REA Business Process Modeling Step 1: Identify Economic Exchange Events
REA Business Process Modeling Step 2: Attach Resources to Economic Events
REA Business Process Modeling Step 3: Attach External Agents to Economic Events
REA Business Process Modeling Step 4: Attach Internal Agents to Economic Events
REA Business Process Modeling Step 5: Attribute Assignment
REA Business Process Modeling Step 6: Participation Cardinality Assignment
Pattern Discovery
REA Core Pattern
REA Business Process Modeling Step 7: Validate Model
REA Business Process Level Extensions

Chapter 5
Task Level Modeling

Introduction
System Flowcharting
The Basic Elements of System Flowcharts
Flowcharting Element 1: Symbols
Flowcharting Element 2: Flow Lines
Flowcharting Element 3: Area of
Responsibility
Preparation Conventions
Left-to-Right, Top-to-Bottom
All Documents Must Have an Origin
and Termination
Keep Flowcharts Uncluttered
Make Sure the Progress of a Document
Is Clear
Make Sure Your Flowchart Is Complete: Represent Each Input, Processing, Output, and Storage
Step
System Flowchart Summary
File Types, Media, and Processing Methods
File Types
Media
Processing Methods
Data Flow Diagrams
Data Flow Diagram Symbols
Process
Data Sources and Sinks
Data Stores
Data Flow Lines
Constraints
General Rules
Process
Data Store
Source/Sink
Data Flow
Levels of Data Flow Diagrams
Context Diagram
Subsequent Level DFDs
Comparing Flowcharts and Data Flow
Diagrams
Concluding Comments

Chapter 6
Relational Database Design: Converting Conceptual REA Models to Relational Databases

Introduction
Converting Conceptual Models into Relational Logical Models
Relationship Attribute Placement
Physical Implementation of Relational Model
in Microsoft Access
Creating and Working with Databases
Deleting Existing Relationships
Entering Data into Microsoft Access Tables
Concluding Comments

Chapter 7
Information Retrieval from Relational Databases

Introduction
Querying Relational Databases
Relational Algebra
PROJECT Example
SELECT Example
JOIN Examples
Structured Query Language
PROJECT Example
SELECT Example
Combining SELECT and PROJECT in SQL
JOIN Examples
Using Mathematical, Special Comparison,
and Logical Operators in SQL Queries
Using Calculations and Aggregation Functions
in SQL Queries
Query by Example in Microsoft Access
Familiarization with Database
Starting a Query and Adding the Appropriate Tables and/or Queries
Parameter Queries
Concluding Comments

Chapter 8
The Sales/Collection Business Process

Introduction
Sales/Collection Business in an Enterprise Value System
Sales/Collection Business Process in Enterprise Value Chains
Sales/Collection Business Process Level REA Models
Instigation Events (Marketing Events, Customer Inquiries)
Mutual Commitment Events (Customer Orders, Rentals, Service Agreements)
Economic Decrement Event (Sale, Shipment, Rental, or Service Engagement)
Economic Increment Event (Cash Receipt)
Economic Decrement Event (Sales Returns and Sales Allowances)
Information Needs and Measures in the Sales/Collection Process
Resource Queries in the Sales/Collection
Process
Event Queries in the Sales/Collection Process
Agent Queries in the Sales/Collection Process
Relationship Queries in the Sales/Collection
Process
Duality Relationship Queries in the Sales/Collection Process
Stockflow Relationship Queries in the Sales/Collection Process
Fulfillment Relationship Queries in the Sales/Collection Process
Proposition Relationship Queries in the Sales/Collection Process
Reservation Relationship Queries in the Sales/Collection Process
Participation Relationship Queries in the Sales/Collection Process
Queries Requiring Multiple Relationships in the Sales/Collection Process
Concluding Comments

Chapter 9
The Acquisition/Payment Business Process

Introduction
Acquisition/Payment Business Process in an Enterprise Value System
Acquisition/Payment Business Process Level
REA Models
Instigation Events-Need Identification and Request for Goods/Services
Mutual Commitment Events (Purchase Orders, Rental Agreements, Service Agreements)
Economic Increment Event (Purchase [Receipt
of Goods], Rental, or Service Acquisition)
Economic Decrement Event (Cash
Disbursement)
Economic Increment Reversal Event (Purchase Returns and Allowances)
Information Needs and Measures in the Acquisition/Payment Process
Resource Queries in the Acquisition/Payment
Process
Event Queries in the Acquisition/Payment
Process
Agent Queries in the Acquisition/Payment
Process
Relationship Queries in the Acquisition/Payment Process
Duality Relationship Queries in the Acquisition/Payment Process
Stockflow Relationship Queries in the Acquisition/Payment Process
Fulfillment Relationship Queries in the Acquisition/Payment Process
Proposition Relationship Queries in the Acquisition/Payment Process
Reservation Relationship Queries in the Acquisition/Payment Process
Participation Relationship Queries in the Acquisition/Payment Process
Queries Requiring Multiple Relationships in the Acquisition/Payment Process
Concluding Comments

Chapter 10
View Integration and Implementation Compromises

Introduction
View Integration
Implementation Compromise
Conceptual Level Modeling Compromises
Logical Level Modeling Compromises
Physical Implementation Compromises
Information Needs That Require Data
from Multiple Business Processes
Concluding Comments

Chapter 11
The Conversion Business Process

Conversion Business Process in an Enterprise Value System
Conversion Business Process Level REA
Models
Economic Increment Event: Production Run
Economic Decrement Event: Material Issuance
Economic Decrement Event: Labor Operation
Economic Decrement Event: Machine
Operation
Commitment to Economic Increment Event: Production Order
Commitment to Economic Decrement Event: Materials Requisition
Custody Relationship
Association (Responsibility) Relationship
Reciprocal Relationship
Linkage Relationships
Information Needs and Measures in the Conversion Process
Resource Queries in the Conversion Process
Event Queries in the Conversion Process
Agent Queries in the Conversion Process
Duality Relationship Queries in the Conversion Process
Stockflow Relationship Queries in the Conversion Process
Fulfillment Queries in the Conversion Process
Reservation Queries in the Conversion Process
Participation Queries in the Conversion
Process
Linkage Queries in the Conversion Process
Concluding Comments

Chapter 12
The Human Resource Business Process

Human Resource Business Process in an Enterprise Value System
Human Resource Business Process Level REA Models
Resources
Instigation Events-Need Identification and Request for Labor
Mutual Commitment Event (Labor Schedule)
Economic Increment Event (Labor Acquisition)
Economic Decrement Event (Cash
Disbursement)
Information Needs and Measures in the Human Resource Process
Resource Queries in the Human Resource
Process
Event Queries in the Human Resource Process
Agent Queries in the Human Resource Process
Duality Relationship Queries in the Human Resource Process
Stockflow Relationship Queries in the Human Resource Process
Fulfillment Queries in the Human Resource
Process
Reservation Queries in the Human Resource
Process
Participation Queries in the Human Resource Process
Concluding Comments

Chapter 13
The Financing Business Process

Financing Business Process in an Enterprise Value System
Financing Business Process Level REA
Models
Resources
Instigation Events-Need Identification and Request for Cash
Mutual Commitment Event (Financing
Agreement)
Economic Increment Event (Cash Receipt)
Economic Decrement Event (Cash
Disbursement)
Information Needs and Measures in the Financing Process
Resource Queries in the Financing Process
Event Queries in the Financing Process
Agent Queries in the Financing Process
Duality and Fulfillment Relationship Queries in the Financing Process
Stockflow Relationship Queries in the Financing Process
Reservation Queries in the Financing Process
Participation Queries in the Financing Process
Concluding Comments

Chapter 14
Enterprise System Risks and Controls

The Relationships between Risks, Opportunities, and Controls
Risks
Opportunities and Objectives
Controls
Components of Internal Control Systems
Control Environment
Risk Assessment
Control Activities
Information and Communication
Monitoring
Risk Identification
Economy and Industry Risks
Enterprise Risks
Business Process Risks
Information Process Risks
Controls for Economy and Industry Risks
Controls for Enterprise Risks
Controls for Business Process Risks
Event and Relationship Risks and Controls
Economic Increment Event Risks and Controls
Controls for Information Process Risks
System Resources
Risk and Controls
Software Processing Controls
Application Controls
Concluding Comments

Chapter 15
ERP Systems and E-Commerce:

Intra- and Inter-Enterprise
Modeling