ANSI INCITS ISO IEC 15944-4-2007 Information technology Business Operational View Part 4 Business transaction scenarios Accounting and economic ontology.pdf

1、ANSI/INCITS/ISO/IEC 15944-4:20072008 (ISO/IEC 15944-4:2007, IDT) Information technology Business Operational View Part 4: Business transaction scenarios Accounting and economic ontologyANSI/INCITS/ISO/IEC 15944-4:20072008(ISO/IEC 15944-4:2007, IDT)ANSI/INCITS/ISO/IEC 15944-4:20072008 ii ITIC 2008 Al

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5、iven below. Adopted by INCITS (InterNational Committee for Information Technology Standards) as an American National Standard. Date of ANSI Approval: 7/1/2008 Published by American National Standards Institute, 25 West 43rd Street, New York, New York 10036 Copyright 2008 by Information Technology In

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8、ca ANSI/INCITS/ISO/IEC 15944-4:20072008 ITIC 2008 All rights reserved iii Contents Page Foreword iv 0 Introduction v 0.1 Purpose and Overview .v 0.2 Definition of Open-edi Business Transaction Ontology (OeBTO) .vi 0.3 Use of the Independent and Trading Partner Perspective in the Open-edi Ontology Wo

9、rk vii 0.4 The Open-edi Business Transaction Ontology (OeBTO) . viii 0.5 Organization and description of this part of ISO/IEC 15944 ix 1 Scope 1 2 Normative references .1 3 Terms and definitions 1 4 Abbreviated terms 11 5 The Declarative Component of an OeBTO Primitive and Derived Data Classes 11 5.

10、1 Person and Economic Resources . 11 5.2 The Normative Data Categories for a Business Transaction Involving an Economic Exchange: Resources, Events, and Persons Plus Their Fundamental Relationships 15 5.2.1 Entity Definitions: . 17 5.2.2 Relationship Definitions: 17 5.3 Addition of Business Event to

11、 Basic Exchange Pattern: . 17 5.4 Extension of the OeBTO into Types 18 5.5 Locations and Claims. 20 5.6 Adding Commitments to Economic Exchanges . 20 5.7 Business Transactions with Contracts . 22 5.8 Typifying Agreements and Business Transactions 23 6 The Procedural Component of an OeBTO Business Tr

12、ansaction State Machines. 25 6.1 Relating Ontological Components to the Open-edi Business Transaction Phases 25 7 The Constraint Component of an OeBTO Incorporating Business Rules into Business Transactions . 36 7.1 Business Rules and Open-edi Constraints . 36 7.2 OeBTO Constraint Examples . 37 7.3

13、Summary . 37 Annex A (normative) Consolidated List of Terms and Definitions with Cultural Adaptability: ISO English and ISO French Language Equivalency . 39 A.1 Introduction 39 A.2 ISO English and ISO French 39 A.3 Cultural adaptability and quality control . 39 A.4 List of Terms in French Alphabetic

14、al Order 40 A.5 Organization of Annex A, Consolidated matrix of terms and definitions . 42 A.6 Consolidated Matrix of ISO/IEC 15944-4 Terms and Definitions in English and French . 44 Annex B (informative) REA Model Background . 60 B.1 REA (Resource-Event-Agent) Ontology Introduction ) . 60 B.2 The B

15、asic REA Ontology 60 B.3 Adding Commitments to the Basic Exchange Ontology 61 B.4 Adding Types to the Basic REA Exchange Ontology . 62 B.5 The Suitability of the REA Ontology within the Open-edi Model 63 Annex C (normative) Business Transaction Model (BTM): two classes of constraints . 66 Bibliograp

16、hy 69 ANSI/INCITS/ISO/IEC 15944-4:20072008 iv ITIC 2008 All rights reserved 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

17、IEC participate in the development 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, go

18、vernmental and non-governmental, 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. International Standards are drafted in accordance with the rules given in the ISO/IEC Directives,

19、 Part 2. The main task of the joint technical committee is to prepare International Standards. Draft International Standards adopted by the joint technical committee are circulated to national bodies for voting. Publication as an International Standard requires approval by at least 75 % of the natio

20、nal bodies casting a vote. Attention is drawn to the possibility that some of 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. ISO/IEC 15944-4 was prepared by Joint Technical Committee ISO/IEC

21、JTC 1, Information technology, Subcommittee SC 32, Data management and interchange. 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 of scenarios an

22、d 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 The following part is under preparation: Part 6: Technical introduction o

23、f eBusiness modeling Technical Report eBusiness vocabulary will form the subject of a future Part 7. ANSI/INCITS/ISO/IEC 15944-4:20072008 ITIC 2008 All rights reserved v 0 Introduction 0.1 Purpose and overview This work is motivated with important ideas from the ISO Open-edi specifications as repres

24、ented in ISO/IEC 15944-1, Information technology Business agreement semantic descriptive techniques Part 1: Operational aspects of Open-edi for implementation. In ISO/IEC 15944-1 and in some of its earlier foundational expositions, such as ISO/IEC 14662, there were important concepts defined and int

25、errelated such as 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 co

26、ncepts that exist in some domain of interest and the relationships that hold among them 8. 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 accou

27、ntabilities of each of the participants in an external 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 operation

28、s, manufacturing, medical practice or business. The economic and accounting ontology being used in electronic business eXtended Markup Language (ebXML), in the UN/CEFACT modeling methodology, and E-Commerce Integration Meta-Framework (ECIMF) work is entitled the Resource-Event-Agent Ontology (REA) 1

29、). REA is 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 el

30、ementary 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

31、constellations 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. E c o n o m ic E v e n tE c o n o m ic Res o u

32、 r c eP e r s o n ( E c o n o m ic Ag e n t ) r e s o u r c e - f lo wd u a li t yf r o mtoFigure 1 Basic Economic Primitives of the Open-edi Ontology 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 159

33、44-1:2002, 3.9 defines commitment as “the making or accepting of a right, obligation, liability or responsibility by a Person.”. Commitment is a central concept in REA. Commitments are promises to execute future economic events, for example to fulfill an order by executing a delivery event. 1) Eleme

34、nts of the REA ontology as they are used in other standards work are explained in Annex B. ANSI/INCITS/ISO/IEC 15944-4:20072008 vi ITIC 2008 All rights reserved ISO/IEC 15944-1:2002, 6.1.3, Rule 1 states: “Business transactions require both information exchange and commitment exchange.” REA firmly a

35、grees with and helps give definition to this assertion. Reciprocal commitments are exchanged in REA via economic contracts that govern exchanges, while information exchange is tracked via business events that govern the state transitions of business transaction entities that represent various econom

36、ic phenomena. ISO/IEC 15944-1:2002, 6.3.1, Rule 39 states: “Conceptually a business transaction can be considered to be constructed from a set of fundamental activities. They are planning, identification, negotiation, actualization and post-actualization.” For REA, actualization is the execution of

37、economic events that fulfill commitments. Planning and identification involve business partners with types of economic resources, events and persons, while negotiation is finalized by an economic contract which is a bundle of commitments. The UN/CEFACT Business Process Group has also defined negotia

38、tion protocols that assist in forming commitments. The Open-edi set of activities and the REA economic concepts will help each other tie together all the activities into a cohesive business transaction, and then unite that transaction definition with its related information models. Finally, with reg

39、ard to the preliminary agreement between Open-edi and REA, the two major sets of ideas that characterize the Open-edi work the specification of Business Transactions and the configuration of Scenarios correspond well at the aggregate level to what the REA ontology calls the accountability infrastruc

40、ture and the policy infrastructure. A business transaction specifies in a descriptive sense actual business events what has occurred or has 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 im

41、portant to Open-edi and to REA, and they can work well in developing standards for each. 0.2 Definition of Open-edi Business Transaction Ontology (OeBTO) According to the most widely accepted definition from Tom Gruber 7, ontology is a formal, explicit specification of a shared conceptualization. 2)

42、 The individual components of this meaning are each worth examining. formal = machine-readable; explicit specification = concepts, properties, relations, constraints and axioms are explicitly defined; of a shared = consensual knowledge; conceptualization = abstract model of some phenomenon in the re

43、al world. At present, the REA model is certainly an explicit specification of a 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 w

44、ork. This part of ISO/IEC 15944 focuses on integrating the Gruber definition of ontology with an 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

45、Open-edi Business Transaction Ontology (OeBTO), which is defined as follows: formal, rule-based specification and definition of the concepts pertaining to business transactions and scenarios and the relationships that hold among those concepts 2) See also the expert contribution by Dr. Jake V. Knopp

46、ers in the JTC1/SC32/WG1 document N0220, Draft Definition for Open-edi Business Transaction Ontology (OeBTO), 2002-05-06. ANSI/INCITS/ISO/IEC 15944-4:20072008 ITIC 2008 All rights reserved vii 0.3 Use of the independent and trading partner perspective in the Open-edi ontology work In normal business

47、 use, the naming perspective 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 particula

48、r entrepreneur would 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

49、, or for that matter for any other independent modeling of business collaborations like the BRV level of the UN/CEFACT modeling methodology, this redundancy 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) Bu s in e s sP r o c e s sBu s in e s sP r o c e s sBu s in e s sP r o ce ssBu s in e s sP r o c e s sBu s in e s sP r o c e s sBu s in e s sP r