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Resource-Event-Agent (REA) modelling in Revenue Information System (RiS) development: Smart application for direct-selling dealers and SMEs


Rosli, Khairina and Ahmi, Aidi and Mohamad, liana (2009) Resource-Event-Agent (REA) modelling in Revenue Information System (RiS) development: Smart application for direct-selling dealers and SMEs. Journal for the Advancement of Science & Art, 1 (1). pp. 43-62. ISSN 2180-4850

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Abstract

Revenue Information System (RiS) is the product of a research project based on a case study on direct-selling sales point.This study is to determine the resources, events, and agents for Resource-Event-Agent (REA) data model as a technique of specifying and designing accounting information system and also to develop a system prototype based on the REA model.RiS is built based on the REA data model since it captures only essential aspects of economic phenomena.The idea is to build an information system application that supports business process in real-time and the REA data model is chosen to ease the understanding of the database.In this paper, the researchers described the approach and process in planning and performing the project transformation and conversion from the legacy information systems to the new updated information system.The researchers applied the REA model approach and process into a real case study of sales order and cash receipt systems.The result shows that REA model captures only essential aspects of economic phenomena and thus, (1) models are kept concise and easy to understand, (2) models can be used for many applications, and (3) derived artefacts are always consistent by means of the models. This new developed system has resulted in the improvement in business processes efficiency, the timely collection of cash and the provision of timely account information for decision making. Database design in business information system structured by accountants and those who are involved in the business itself will create a meaningful system as their business needs are fulfilled.

Item Type: Article
Uncontrolled Keywords: Accounting Information System (AIS), Resource-Event-Agent (REA), Direct Selling
Subjects: T Technology > T Technology (General)
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Khairina Rosli
Date Deposited: 06 Sep 2015 01:53
Last Modified: 25 Apr 2016 08:29
URI: http://repo.uum.edu.my/id/eprint/15330

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