Maradona, A.F. and Chand, P. (2018) The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia. Journal of International Accounting, Auditing and Taxation, 30, 57-68.
https://doi.org/10.1016/j.intaccaudtax.2017.12.005

has been cited by the following article:

• TITLE: Construction Model Generation Based on DEMO: Case Study of Telecommunication Industry in Indonesia

  AUTHORS: Novandra Rhezza Pratama, Junichi Iijima

  KEYWORDS: Construction Model, Generation, Manipulation, DEMO, Telecommunication Industry

  JOURNAL NAME: Journal of Service Science and Management, Vol.13 No.1, January 22, 2020

  ABSTRACT: Enterprise engineering is a discipline aspect of an enterprise, including designing and modeling a system. To create a new system, we can perform manipulation of existing systems. A construction system can be decomposed into several subsystems, and those subsystems can be merged into another construction system. Construction of an enterprise can be represented by DEMO (Design & Engineering Methodology for Organizations), specifically DEMO Construction Model. This research attempts to demonstrate the process of construction model generation using DEMO, and also develops the criteria for submodels and merged models. This article applies a case study of telecommunication industry in Indonesia. By using this framework, one can gather several enterprise models and model them as construction models, generate submodels and create a pool of submodels, merge them to generate a new construction model.