A multi-level model-driven regime for value-added tax compliance in ERP systems

被引:4
|
作者
Goossenaerts, Jan B. M. [2 ]
Zegers, Alexander T. M. [1 ]
Smits, Jan M. [2 ]
机构
[1] KPMG IT Advisory, NL-5653 MB Eindhoven, Netherlands
[2] Eindhoven Univ Technol, NL-5600 MB Eindhoven, Netherlands
关键词
ERP systems; Value-added tax; Information systems; Model driven; Compliance; Multi-level perspective; INFORMATION; ARCHITECTURES;
D O I
10.1016/j.compind.2009.05.013
中图分类号
TP39 [计算机的应用];
学科分类号
081203 ; 0835 ;
摘要
As the economy becomes global and ICT-reliant. approaches practiced in enterprise software product development and enterprise resource planning (ERP) system implementation must cope with increasingly complex situations induced by contemporary supply chain and regulations. Compliance with regulations in the market is one aspect of the requirements that enterprise software must meet. Recent research of KPMG IT Advisory has confirmed that where little attention is being paid to the value-added tax (VAT) issues during large ERP projects, there is a higher VAT-risk exposure. In a design-oriented approach, we first identify the stakeholders and their interests in the VAT compliance of ERP systems. Enterprise architecture (EA) and model driven engineering in a multi-level perspective serve as the source of solution patterns. The efficient solution of compliance problems builds upon stakeholders utilizing a set of interdependent models and methods that are suitably allocated to the public and proprietary domains. (C) 2009 Elsevier B.V. All rights reserved.
引用
收藏
页码:709 / 727
页数:19
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