POWER-TYPES IN BUSINESS PROCESS MODELING

The paper deals with the application of power-types in business process modeling, particularly within Resource-Event-Agent (REA) business ontology. This ontology, which originates from accounting information systems, has gradually extended into full-fledged tools for business processes and information systems modeling. To cope with the rules imposed by standards and budgets and to integrate concepts of planning into the business process model, REA ontology introduces power-types as part of the REA value model (business process). These models can be arranged into an REA value chain which can then comprise the whole application. However, relations between individual REA value models within the REA value chain do not currently meet all modeling requirements. The aim of the paper is not only to describe but also to reveal all of the variations of power-type utilization within REA value models and to extend these possibilities so that they may be applied to the REA value chain concept.