Linking accounting and process-aware information systems - towards a generalized information model for process-oriented accounting

Process-aware information systems (PAIS) have been proposed as a vital means to facilitate the adoption of BPM within organizations. Many studies exist that report on PAIS implementations with enterprise resource planning systems and workflow management systems being the most widely implemented types of PAIS. Accounting information systems (AIS) on the other side are among the first types of computerized information systems which have been adopted to support managerial tasks and decision making within organizations. However, despite their significance PAIS and AIS have been hardly integrated, so far. By providing a process-oriented accounting infrastructure it is expected to improve effectiveness and efficiency of both accounting and process management activities by improving data and information quality and raising conceptual synergies between the two disciplines. The paper examines the intersection of accounting and process-aware information systems which has so far received very little attention in both research and practice. Consequently, a first proposal for a generalized information model for process-oriented accounting is synthesized based on the ARIS information model and the REA accounting model.