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Book part
Publication date: 13 November 2017

Nohora García

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Understanding Mattessich and Ijiri: A Study of Accounting Thought
Type: Book
ISBN: 978-1-78714-841-3

Content available
Book part
Publication date: 13 November 2017

Nohora García

Abstract

Details

Understanding Mattessich and Ijiri: A Study of Accounting Thought
Type: Book
ISBN: 978-1-78714-841-3

Open Access
Article
Publication date: 2 February 2018

Wil van der Aalst

Process mining provides a generic collection of techniques to turn event data into valuable insights, improvement ideas, predictions, and recommendations. This paper uses…

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Abstract

Purpose

Process mining provides a generic collection of techniques to turn event data into valuable insights, improvement ideas, predictions, and recommendations. This paper uses spreadsheets as a metaphor to introduce process mining as an essential tool for data scientists and business analysts. The purpose of this paper is to illustrate that process mining can do with events what spreadsheets can do with numbers.

Design/methodology/approach

The paper discusses the main concepts in both spreadsheets and process mining. Using a concrete data set as a running example, the different types of process mining are explained. Where spreadsheets work with numbers, process mining starts from event data with the aim to analyze processes.

Findings

Differences and commonalities between spreadsheets and process mining are described. Unlike process mining tools like ProM, spreadsheets programs cannot be used to discover processes, check compliance, analyze bottlenecks, animate event data, and provide operational process support. Pointers to existing process mining tools and their functionality are given.

Practical implications

Event logs and operational processes can be found everywhere and process mining techniques are not limited to specific application domains. Comparable to spreadsheet software widely used in finance, production, sales, education, and sports, process mining software can be used in a broad range of organizations.

Originality/value

The paper provides an original view on process mining by relating it to the spreadsheets. The value of spreadsheet-like technology tailored toward the analysis of behavior rather than numbers is illustrated by the over 20 commercial process mining tools available today and the growing adoption in a variety of application domains.

Details

Business Process Management Journal, vol. 24 no. 1
Type: Research Article
ISSN: 1463-7154

Keywords

Content available
Book part
Publication date: 15 November 2021

Abstract

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Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory
Type: Book
ISBN: 978-1-80117-805-1

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Book part
Publication date: 28 October 2022

Kevin Christopher Carduff

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Corporate Reporting: From Stewardship to Contract, the Annual Reports of the United States Steel Corporation 1902–2006
Type: Book
ISBN: 978-1-80382-761-2

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Book part
Publication date: 1 November 2018

Abstract

Details

William A. Paton: A Study of his Accounting Thought
Type: Book
ISBN: 978-1-78756-408-4

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Book part
Publication date: 2 November 2020

Abstract

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Persistence and Vigilance: A View of Ford Motor Company’s Accounting over its First Fifty Years
Type: Book
ISBN: 978-1-83867-998-9

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Book part
Publication date: 30 September 2019

Martin E. Persson

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Harold Cecil Edey: A Collection of Unpublished Material from a 20th Century Accounting Reformer
Type: Book
ISBN: 978-1-78973-670-0

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