1、BSI Standards Publication BS ISO/IEC 15944-4:2015 Information technology Business Operational View Part 4: Business transaction scenarios Accounting and economic ontologyBS ISO/IEC 15944-4:2015 BRITISH STANDARD National foreword This British Standard is the UK implementation of ISO/IEC 15944-4:2015.
2、 It supersedes BS ISO/IEC 15944-4:2007 which is withdrawn. The UK participation in its preparation was entrusted to Technical Committee IST/40, Data management and interchange. A list of organizations represented on this committee can be obtained on request to its secretary. This publication does no
3、t purport to include all the necessary provisions of a contract. Users are responsible for its correct application. The British Standards Institution 2015. Published by BSI Standards Limited 2015 ISBN 978 0 580 87705 6 ICS 35.240.60 Compliance with a British Standard cannot confer immunity from lega
4、l obligations. This British Standard was published under the authority of the Standards Policy and Strategy Committee on 31 March 2015. Amendments/corrigenda issued since publication Date T e x t a f f e c t e dInformation technology Business Operational View Part 4: Business transaction scenarios A
5、ccounting and economic ontology Technologies de linformation Vue oprationelle daffaires Partie 4: Scnarios de transactions daffaires Ontologie comptable et conomique ISO/IEC 2015 INTERNATIONAL STANDARD ISO/IEC 15944-4 Second edition 2015-04-01 Reference number ISO/IEC 15944-4:2015(E)BS ISO/IEC 15944
6、-4:2015ISO/IEC 15944-4:2015(E)ii ISO/IEC 2015 All rights reserved COPYRIGHT PROTECTED DOCUMENT ISO/IEC 2015 All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopyi
7、ng, or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below or ISOs member body in the country of the requester. ISO copyright office Case postale 56 CH-1211 Geneva 20 Tel. + 41 22 749 01 11 Fax + 41 22 749 09 47 E
8、-mail copyrightiso.org Web www.iso.org Published in SwitzerlandBS ISO/IEC 15944-4:2015ISO/IEC 15944-4:2015(E) ISO/IEC 2015 All rights reserved iii Contents Page Foreword iv 0 Introduction .v 1 Scope . 1 2 Normative references 1 3 T erms and definitions . 1 4 Symbols and abbreviations 12 5 The declar
9、ative component of an OeBTO Primitive and derived data classes .12 5.1 Person and economic resources .12 5.2 The normative data categories for a business transaction involving an economic exchange: resources, events, and Persons plus their fundamental relationships 17 5.3 Addition of business event
10、to basic exchange pattern .19 5.4 Extension of the OeBTO into types .20 5.5 Locations and claims .22 5.6 Adding commitments to economic exchanges .22 5.7 Business transactions with contracts .24 5.8 Typifying agreements and business transactions .26 6 The procedural component of an OeBTO Business tr
11、ansaction state machines .28 6.1 Relating ontological components to the Open-edi business transaction phases28 7 The constraint component of an OeBTO Incorporating business rules into business transactions .40 7.1 Business rules and Open-edi constraints 40 7.2 OeBTO constraint examples .41 7.3 Summa
12、ry .41 Annex A (normative) C onsolidat ed list of t erms and definitions with cultur al adaptability: ISO English and ISO French language equivalency .43 Annex B (informative) REA Model Background .63 Annex C (normative) Business Transaction Model (BTM): Two classes of constraints 69 Bibliography .7
13、2BS ISO/IEC 15944-4:2015ISO/IEC 15944-4:2015(E) Foreword ISO (the International Organization for Standardization) and IEC (the International Electrotechnical Commission) form the specialized system for worldwide standardization. National bodies that are members of ISO or IEC participate in the devel
14、opment of International Standards through technical committees established by the respective organization to deal with particular fields of technical activity. ISO and IEC technical committees collaborate in fields of mutual interest. Other international organizations, governmental and non-governmen
15、tal, in liaison with ISO and IEC, also take part in the work. In the field of information technology, ISO and IEC have established a joint technical committee, ISO/IEC JTC 1. The procedures used to develop this document and those intended for its further maintenance are described in the ISO/IEC Dire
16、ctives, Part 1. In particular the different approval criteria needed for the different types of document should be noted. This document was drafted in accordance with the editorial rules of the ISO/IEC Directives, Part 2 (see www.iso.org/directives). Attention is drawn to the possibility that some o
17、f the elements of this document may be the subject of patent rights. ISO and IEC shall not be held responsible for identifying any or all such patent rights. Details of any patent rights identified during the development of the document will be in the Introduction and/or on the ISO list of patent de
18、clarations received (see www.iso.org/patents). Any trade name used in this document is information given for the convenience of users and does not constitute an endorsement. For an explanation on the meaning of ISO specific terms and expressions related to conformity assessment, as well as informati
19、on about ISOs adherence to the WTO principles in the Technical Barriers to Trade (TBT) see the following URL: Foreword - Supplementary information The committee responsible for this document is ISO/IEC JTC 1, Information technology, SC 32, Data management and interchange. This second edition cancels
20、 and replaces the first edition (ISO/IEC 15944-4:2007), of which it constitutes a minor revision. ISO/IEC 15944 consists of the following parts, under the general title Information technology Business Operational View: Part 1: Operational aspects of Open-edi for implementation Part 2: Registration o
21、f scenarios and their components as business objects Part 4: Business transaction scenarios Accounting and economic ontology Part 5: Identification and referencing of requirements of jurisdictional domains as sources of external constraints Part 6: Technical introduction to e-Business modelling Tech
22、nical Report Part 7: eBusiness vocabulary Part 8: Identification of privacy requirements as external constraints on business transactions Part 9: Business transaction traceability framework for commitment exchange Part 10: IT-enabled coded domains as semantic components in business transactions Part
23、 20: Linking business operational view to functional service view to functional service view The following parts are under preparation: Part 11: Descriptive techniques for foundational modelling in Open-ediiv ISO/IEC 2015 All rights reservedBS ISO/IEC 15944-4:2015ISO/IEC 15944-4:2015(E) 0 Introducti
24、on 0.1 Purpose and overview This work is motivated with important ideas from the ISO Open-edi specifications as represented in ISO/IEC 15944-1. In ISO/IEC 15944-1 and in some of its earlier foundational expositions, such as ISO/IEC 14662, there were important concepts defined and interrelated such a
25、s business transaction, fundamental activities of a business transaction, commitment, Person, role, scenario, and others. A need for relating all of these concepts in a formal framework for the Open-edi work is apparent. This is a question of ontology: a formal specification of the concepts that exi
26、st in some domain of interest and the relationships that hold them 17 . In this case, the domains of interest are those that encompass Open-edi activities, that is, law, economics, and accounting in an extended sense, not the internal accounting of one particular firm, but the accountabilities of ea
27、ch of the participants in a market-based business transaction. Ontologies are generally classified as either upper-level ontologies, dealing with generalized phenomena like time, space, and causality, or domain ontologies, dealing with phenomena in a specific field like military operations, manufact
28、uring, medical practice, or business. The economic and accounting ontology being used in electronic business eXtended Markup Language (ebXML), in the UN/CEFACT modelling methodology, and E-Commerce Integration Meta-Framework (ECIMF) work is entitled the Resource-Event-Agent (REA) ontology 1) . REA i
29、s used here as an ontological framework for specifying the concepts and relationships involved in business transactions and scenarios in the Open-edi sense of those terms. The resulting framework is titled the Open-edi business transaction ontology (OeBTO). The REA ontology is actually an elementary
30、 set of concepts derived from basic definitions in accounting and economics. These concepts are illustrated most simply with a UML class diagram. See Figure 1, which illustrates the simple Resource-Event-Agent structure that gives REA its name. A business transaction or exchange has two REA constell
31、ations joined together, noting that the two parties to a simple market transfer expect to receive something of value in return when they trade. For example, a seller, who delivers a product to a buyer, expects a requiting cash payment in return. Figure 1 Basic economic primitives of the Open-edi ont
32、ology There are some specific points of synergy between the REA ontology and the ISO Open-edi specifications as represented in ISO/IEC 15944-1. ISO/IEC 15944-1, 3.9 defines commitment as “the making or accepting of a right, obligation, liability, or responsibility by a Person.”. Commitment is a cent
33、ral concept in REA. Commitments are promises to execute future economic events, for example, to fulfill an order by executing a delivery event. ISO/IEC 15944-1, 6.1.3, Rule 1 states: “Business transactions require both information exchange and commitment exchange.” REA firmly agrees with and helps g
34、ive definition to this assertion. Reciprocal commitments are exchanged in REA via economic contracts that govern exchanges, while information 1) Elements of the REA ontology as they are used in other standards work are explained in Annex B. ISO/IEC 2015 All rights reserved vBS ISO/IEC 15944-4:2015IS
35、O/IEC 15944-4:2015(E) exchange is tracked via business events that govern the state transitions of business transaction entities that represent various economic phenomena. ISO/IEC 15944-1, 6.3.1, Rule 39 states: “Conceptually a business transaction can be considered to be constructed from a set of f
36、undamental activities. They are planning, identification, negotiation, actualization, and post-actualization.” For REA, actualization is the execution of economic events that fulfill commitments. Planning and identification involve business partners with types of economic resources, events, and pers
37、ons, while negotiation is finalized by an economic contract which is a bundle of commitments. The UN/CEFACT Business Process Group has also defined negotiation protocols that assist in forming commitments. The Open-edi set of activities and the REA economic concepts will help each other tie together
38、 all the activities into a cohesive business transaction, and then unite that transaction definition with its related information models. Finally, with regard to the preliminary agreement between Open-edi and REA, the two major sets of ideas that characterize the Open-edi work, the specification of
39、business transactions and the configuration of scenarios, correspond well at the aggregate level to what the REA ontology calls the accountability infrastructure and the policy infrastructure. A business transaction specifies, in a descriptive sense, actual business events of what has occurred or ha
40、s been committed to. Conversely, a scenario is more prescriptive: it configures what could be or should be. The realm of both descriptions and prescriptions is important both to Open-edi and REA, and they can work well in developing standards for each. 0 . 2 D e f i n i t i o n o f O p e n - e d i B
41、 u s i n e s s T r a n s a c t i o n O n t o l o g y ( O e B T O ) According to the most widely accepted definition from Tom Gruber (1993), an ontology is a formal, explicit specification of a shared conceptualization. 2)The individual components of this meaning are each worth examining. formal = ma
42、chine-readable; explicit specification = concepts, properties, relations, constraints, and axioms are explicitly defined; of a shared = consensus knowledge; conceptualization = abstract model of some phenomenon in the real world. At present, the REA model is certainly an explicit specification of a
43、shared conceptualization of economic phenomena in the accounting community. A formal, machine-readable specification is not proposed in this part of ISO/IEC 15944; however, such extensions may follow in other standards work. This part of ISO/IEC 15944 focuses on integrating the Gruber definition of
44、ontology with a REA- based approach. It does so from an accounting and economic ontology perspective within an Open- edi Reference Model context. This is achieved through the introduction of the concept (or construct) of “Open-edi Business Transaction Ontology (OeBTO)”, which is defined as follows:
45、formal, rule-based specification and definition of the concepts pertaining to business transactions and scenarios and the relationships that hold among those concepts. 0.3 Use of the “independent” and “trading partner” perspective in the Open-edi ontology work In normal business use, the naming pers
46、pective for the ontological primitives would be that of the entrepreneur or of one of the two trading partners engaged in collaborative commerce. The other trading partner would ordinarily have a mirror-image view. Thus, a sale, a cash receipt, or a resource inflow for a particular entrepreneur woul
47、d become a purchase, a cash disbursement, or a resource outflow for a corresponding trading partner. From this perspective, business events and their accompanying economic phenomena would be modeled twice, once in the database of each trading partner. However, for Open-edi purposes, or for that matt
48、er for any other independent modeling of business collaborations like the Business Requirement View BRV level of the UN/CEFACT modeling methodology, this redundancy 2) See also the expert contribution by Dr. Jake V. Knoppers in the JTC1/SC32/WG1 document N0220, “Draft Definition for Open-edi Busines
49、s Transaction Ontology (OeBTO)”, 2002-05-06.vi ISO/IEC 2015 All rights reservedBS ISO/IEC 15944-4:2015ISO/IEC 15944-4:2015(E) is not acceptable because it allows the states of the two representations to become inconsistent. This difference in naming perspective is explained below and illustrated in Figure 2. 3) Figure 2 Different views of business collaboration Figure 2 illustrates three independent value chains for three different enterprises. Each company has a connected network of business
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