Reference Modelling of the Financial Reporting Supply Chain Architecture

: The domain of business reporting and especially financial reporting plays an important role when discussing internal and external information flows among organizational units. The research literature addresses the financial reporting domain often as a financial reporting supply chain. This paper explores the FRSC and addresses whether there exists a theory for the internal and external company data exchange and especially for the financial reporting flow from the management information systems (MIS) perspective. The goal of this paper is to construct the FRSC architecture and analyse its potential in the context of reference modelling.

• Type: Conference
• Year: 2008
• Where: MKWI
• Authors: Maciej Piechocki, Carsten Felden
• Keywords: Business, Financial Reporting, Financial Reporting Domain, Financial Reporting Supply, MKWI 2008