Title
Understanding entropy generation during the execution of business process instantiations : an illustration from cost accountingUnderstanding entropy generation during the execution of business process instantiations : an illustration from cost accounting
Author
Faculty/Department
Faculty of Applied Economics
Research group
Management Information Systems (MIS)
Publication type
conferenceObject
Publication
Berlin :Springer-verlag berlin,
Subject
Economics
Computer. Automation
Source (journal)
ADVANCES IN ENTERPRISE ENGINEERING VII
Source (book)
3rd Enterprise Engineering Working Conference (EEWC), MAY 13-14, 2013, Luxembourg, LUXEMBOURG
Volume/pages
146(2013), p. 103-117
ISSN
1865-1348
ISBN
978-3-642-38117-1
ISI
000345300900008
ISBN
978-3-642-38116-4
Carrier
E
Target language
English (eng)
Affiliation
University of Antwerp
Abstract
The instantiation and execution of business processes typically generates an enormous set of data, including financial-and accounting-related information, based on different aggregation levels. As a result, it can be very complex to draw conclusions from this data, such as which steps in a business process are causing delays or, in an accounting context, which tasks are causing high costs. In this paper, we relate this complexity generated through business process execution to the concept of entropy, as defined in thermodynamics. More specifically, we show how information aggregation seems to be at the core of this phenomenon. We discuss six types of information aggregation dimensions which tend to increase entropy (and hence, complexity) in a cost accounting context. As entropy is generally controlled by adding structure to the considered system, we propose a set of preliminary guidelines to control this entropy based on insights from the Normalized Systems (NS) theory rationale.
E-info
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