*CPE Session 11: Sunday, August 3, 8:00 AM – 5:00 PM

Description/Objectives:
This workshop's objective is to provide a forum for researchers and educators interested in semantic modeling of accounting phenomena, as illustrated by the REA (resources, events, and agents) paradigm. The SMAP workshop is truly a workshop in that the discussion is lively yet informal, and all participants are encouraged to contribute materials they have developed for classroom and/or research work in progress. Historically, the teaching materials have been shared to increase the data modeling resources available to all, and to develop insights into problems frequently experienced in the classroom. Additionally, the group has encouraged the presentation of very preliminary research ideas with the goal of providing researchers with detailed feedback early in the process.

For more insights into the meeting, you can view a previous year's meeting information at http://webdev.cob.asu.edu/fac/jsmithdavid/smap01/.

Workshop participants are encouraged to submit materials to julie.smith.david@asu.edu by July 15, 2003.

Format/Structure:
Presentations, discussion, and panels.

Intended Audience:
Researchers and educators interested in semantic modeling of accounting phenomena and who would like to join a network of similarly focused faculty. We especially encourage the participants of the AAA REA BASIC Training Sessions at Michigan State University to attend to further their exploration of the concepts covered in the course. Additionally, we hope that by moving SMAP to the second day of the CPE sessions we will avoid conflict with the AI/ET section and those members will consider attending this session.

Sponsor:
Information Systems Section