Abstract
Information requirements of business actors serve as basic specifications for the design of information processes. However, most enterprises in the SME domain lack the information process for annually preparing the financial statement. This is not uncommon because preparing the financial statement is usually done by an external independent accountant. Preparing the financial statement does not only mean carrying out a sequence of logical steps, but it also means taking decisions about several issues, for example, the current value of fixed assets, the amount of obsolete stock and doubtful accounts. This paper discusses the fulfillment of actor roles through the accountant. Some of these actor roles are defined in the demanding organization; others are defined in the accountancy organization. This paper exhibits the construction models of the business organization as well as of the infological organization from both organizations. It provides a clear view about the responsibilities of the accountancy firm towards the demanding enterprise. The models exhibit that the business organization of the accountancy firm does not include only ontological transactions but also infological transactions.
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de Jong, J. (2014). Modeling Financial Statement Preparation of a SME Enterprise by an Accountancy Firm. In: Aveiro, D., Tribolet, J., Gouveia, D. (eds) Advances in Enterprise Engineering VIII. EEWC 2014. Lecture Notes in Business Information Processing, vol 174. Springer, Cham. https://doi.org/10.1007/978-3-319-06505-2_7
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DOI: https://doi.org/10.1007/978-3-319-06505-2_7
Publisher Name: Springer, Cham
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