Several different modelling techniques are used in accounting in order to document accounting information systems. These include traditional modelling languages originating from the area of business process management like Event-driven Process Chains (EPCs), Business Process Modelling Notation (BPMN), Unified Modelling Language (UML) or computer and software engineering related languages like Petri Nets as well as Dataflow Diagrams and System Flowcharts. None of these languages has been designed and is explicitly suited to document specific accounting constructs like financial accounts or internal controls. The question arises how such constructs can be modelled by using existing notations or how these notations could possibly be extended. The aim of this research is to find novel solutions to adequately model constructs that are vital to accounting information systems documentation.
Structured Literature Review, Conceptual Modelling