Abstract
In this paper we consider a formalism for studying specifications of the structure and behaviour of enterprises. An enterprise is an organisational system producing goods or services for the market in order to make financial profit. An important issue is the value cycle, used for determining the entrepreneurial viability. The formalism offers the advantage of rigorous automatic analysis in design time of central properties of the enterprise specification. The formalism uses so-called value cycle nets, based on Petri nets.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Similar content being viewed by others
References
J.H. Blokdijk, F. Drieënhuizen and Ph. Wallage: Reflections on Auditing Theory, A contribution from the Netherlands; Deventer: Kluwer Bedrijfswetenschappen and Amsterdam: Limperg Instituut; 1995.
Ph. I. Elsas: Computational Auditing; Ph.D. thesis, Vrije Universiteit, Amsterdam; 1996
Ph. I. Elsas and P.M. Ott de Vries: Computing Conspiracies; DEXA 1998
Ph. I. Elsas, R.P. van de Riet and J.J. van Leeuwen: Knowledge-Based Audit Support; DEXA 1992
A.B. Frielink and H.J de Heer (Eds): Leerboek Accountantscontrole, deel 1, Algemene grondslagen, delen 2a, 2b, De algemene controle, typologie accountantscontrole in het kader van algemene control; Leiden, Antwerpen: Stenfert Kroese; 1985 (Vol. 1), 1987 (Vol. 2a) and 1989 (Vol. 2b) (all in dutch)
Donald H. Liles and Adrien R. Presley: Enterprise modeling within an enterprise engineering framework; Proceedings of the 1996 Winter Simulation Conference
C.A. Petri: Some personal Views of Net Theory; Petri Nets: Applications and Relationships to Other Models of Concurrency, Advances in Petri Nets 1986, Part II, Lecture Notes in Computer Science, Vol 255
E. Smalenbach: Der Kontenrahmen (zweite erweiterte auflage); Fachausschuss für Rechnungswesen; Leipzig: Julius Klinkhardt; 1929 (in German)
R.W. Starreveld, H.B. de Mare and E.J. Joëls: Bestuurlijke informatieverzorging, deel 1: Algemene grondslagen, deel 2: Typologie der toepassingen; Alphen aan den Rijn, Brussel: Samson; 1988 (Vol. 1) and 1986 (Vol.2) (in Dutch).
R.H. Veenstra: Handleiding Assistenten Accountantscontrole; Internal document of Deloitte & Touche: 1972 (in Dutch)
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2000 Springer-Verlag Berlin Heidelberg
About this paper
Cite this paper
Griffioen, P.R., Elsas, P.I., van de Riet, R.P. (2000). Analyzing Enterprises: The Value Cycle Approach. In: Ibrahim, M., Küng, J., Revell, N. (eds) Database and Expert Systems Applications. DEXA 2000. Lecture Notes in Computer Science, vol 1873. Springer, Berlin, Heidelberg. https://doi.org/10.1007/3-540-44469-6_64
Download citation
DOI: https://doi.org/10.1007/3-540-44469-6_64
Published:
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-67978-3
Online ISBN: 978-3-540-44469-5
eBook Packages: Springer Book Archive