An Applying Colored Petri Net for Computerized Accounting System and Ledger Accounts Instruction
Round 1
Reviewer 1 Report
Authors use Color Petri net for modeling Accounting system.
They start with a short description of the accounting information system following by the Colored Petri Net presentation.
For readers who are not familiar with Petri net or/and Accounting system is very hard to follow and understand the rest of the article.
There are several acronyms or symbols without explaining their meaning which is difficult the read.
Please carefully verify and assure that all acronyms and symbols are clearly explained in the text at their first use.
Authors start to say: “CPN is a mathematical modeling language” and follow by saying: “It is one of the high-level Petri net languages, extended from classical Petri net (PT) by combining the advantages of the classical Petri net and programming language. The core elements of a CPN model and PT model are alike. A place is an elliptical circle,…”
For readers who are not familiar with Petri net, this description is not clear. Please clarify this description; what do you mean by “classical Petri net (PT)”.
Maybe for a better understanding would be a benefit to include a bit more detailed description of figure 2 (b).
In definition 1 at line 232 “conditional expression and Type(fa(t)) = Boolean expression.” Please change Type(fa(t)) to Type(fg(t))
Please review definition 2. What is the meaning Dr/Cr in Jr.
Dr, Cr is the same as DR, CR? Please clarify it and maintain a uniform representation.
Please try to increase the legibility of the figures with CPN models.
Author Response
1. They start with a short description of the accounting information system following by the Colored Petri Net presentation. For readers who are not familiar with Petri net or/and Accounting system is very hard to follow and understand the rest of the article. There are several acronyms or symbols without explaining their meaning which is difficult the read. Please carefully verify and assure that all acronyms and symbols are clearly explained in the text at their first use.
Response: We have rechecked all acronyms or symbols once again, and rearranged their first use and revised inconsistent acronyms.
2. Authors start to say: “CPN is a mathematical modeling language” and follow by saying: “It is one of the high-level Petri net languages, extended from classical Petri net (PT) by combining the advantages of the classical Petri net and programming language. The core elements of a CPN model and PT model are alike. A place is an elliptical circle,…”
For readers who are not familiar with Petri net, this description is not clear. Please clarify this description; what do you mean by “classical Petri net (PT)”."
Response: Revise---> CPN is combination of the discrete event dynamic system of classical Petri net and programming language, providing useful properties to allow the distinction between tokens
3. Maybe for a better understanding would be a benefit to include a bit more detailed description of figure 2 (b).
Response: We give more details
4. In definition 1 at line 232 “conditional expression and Type(fa(t)) = Boolean expression.” Please change Type(fa(t)) to Type(fg(t))
Answer: change Type(fa(t)) to Type(fg(t))
5.Please review definition 2. What is the meaning Dr/Cr in Jr.
Response: DrCr is T-acoount entry type; We replace it by TType and give a detailed parameter Jri.TType is T-account entry type (Dr or Cr)
6. Dr, Cr is the same as DR, CR? Please clarify it and maintain a uniform representation.
Response: change all DR/CR to Dr/Cr
7. Please try to increase the legibility of the figures with CPN models.
Response: resize Fig 4, 5, 8, 9, 10, 11
Author Response File: 
Author Response.pdf
Reviewer 2 Report
This paper proposes a CPN-based model of an accounting system, mainly focussed on the journal entries process, accounting modules, and accounting transaction flows.
The paper said that their CPN model increased learners’ understanding of the models for a computerized accounting system.
However, it is not easy to understand the effect for learners from the current explanation.
If the main objective for CPN-based modeling of the accounting system is the learners’ support, the current evaluation is quite weak.
Of course, the modeling itself is hard work, and the created model is practical. Moreover, the authors performed the validation of their model.
However, we need to confirm for what the modeling was performed and how the model contributes to the objective.
From the viewpoints of modeling objectives, we can not confirm the contribution of this paper.
From a different perspective from the paper, we think that the CPN-based model is beneficial for validating the computerized accounting system's design and evaluating the system's performance.
The CPN-based model should be useful as a bridge between the accounting department and the computing department.
Staff in the accounting department can understand the CPN-based model of the computerized accounting system while they can not understand the source codes.
We want to suggest that the author clear the objective for CPN-based modeling and evaluate the contribution to the objective.
Author Response
1.This paper proposes a CPN-based model of an accounting system, mainly focussed on the journal entries process, accounting modules, and accounting transaction flows. The paper said that their CPN model increased learners’ understanding of the models for a computerized accounting system. However, it is not easy to understand the effect for learners from the current explanation. If the main objective for CPN-based modeling of the accounting system is the learners’ support, the current evaluation is quite weak.
Of course, the modeling itself is hard work, and the created model is practical. Moreover, the authors performed the validation of their model. However, we need to confirm for what the modeling was performed and how the model contributes to the objective. From the viewpoints of modeling objectives, we can not confirm the contribution of this paper.
Response: The accounting system simulation that supports a step by step checking is the core contribution of this work. We tried to apply a software modeling tool to create the formal model of accounting system. The obtained model has been used in the accounting information system class and sytem analysis and design class. Although it is not easy to used and understand , students can trace the system execution via the provied functions. Moreover, we plan to implement the online CPN accounting system model, which it reduces the complexity and eliminate the drawbacks of the user interface.
2. From a different perspective from the paper, we think that the CPN-based model is beneficial for validating the computerized accounting system's design and evaluating the system's performance.
The CPN-based model should be useful as a bridge between the accounting department and the computing department. Staff in the accounting department can understand the CPN-based model of the computerized accounting system while they can not understand the source codes.
We want to suggest that the author clear the objective for CPN-based modeling and evaluate the contribution to the objective.
Response: Source codes can be hidden to reduces the model complexity and users are not required to understand all CPN inscriptions; they have to known the part of the CPN account configuring.
Reviewer 3 Report
This paper deals with an applying colored Petri Net for computerized accounting system and Ledger accounts instruction.
I would like to point out following as:
- Line 5, CPN required full name.
- In introduction, description of object in this paper is ambiguous even though authors mentioned about it in introduction. I think it is very important.
- What is the differentiation compared to previous works? What is novelty? It is not clear.
- Section 2 and section 3 should switch each other or should merge.
- To easily understand by reader, I hope authors add comparison result for previous work or other method. The result of proposed method is not clear.
- Please add following reference if it is related,
Qian Gao, and Young Im Cho, A Subclass of Petri Net with Reachability Equivalent to State Equation Satisfiability: Live Single Branch Petri Net, International Journal of Fuzzy Logic and Intelligent Systems Vol. 13, No. 3, September 2013, pp. 200-207 http://dx.doi.org/10.5391/IJFIS.2013.13.3.200
Author Response
Line 5, CPN required full name.
Response: Add Colored Petri net (CPN)
In introduction, description of object in this paper is ambiguous even though authors mentioned about it in introduction. I think it is very important.
Response: explain the objects: containing a collection of the accounting data values
Objective: The accounting system simulation that supports a step by step checking is the core contribution of this work. We tried to apply a software modeling tool to create the formal model of accounting system. The obtained model has been used in the accounting information system class and system analysis and design class. Although it is not easy to used and understand , students can trace the system execution via the provided functions. Moreover, we plan to implement the online CPN accounting system model, which it reduces the complexity and eliminate the drawbacks of the user interface.
What is the differentiation compared to previous works? What is novelty? It is not clear.
Response: make comparisons in table 4.
Section 2 and section 3 should switch each other or should merge.
Response: switch section 2-->3 and 3-->2
To easily understand by reader, I hope authors add comparison result for previous work or other method. The result of proposed method is not clear.
Response: make comparisons in table 4.
"Please add following reference if it is related,
Qian Gao, and Young Im Cho, A Subclass of Petri Net with Reachability Equivalent to State Equation Satisfiability: Live Single Branch Petri Net, International Journal of Fuzzy Logic and Intelligent Systems Vol. 13, No. 3, September 2013, pp. 200-207 http://dx.doi.org/10.5391/IJFIS.2013.13.3.200"
Response: It's unrelated to our work.
Round 2
Reviewer 2 Report
The authors answer the questions and improve their paper.
Reviewer 3 Report
This paper is well revised according to reviewer's point out. Thus I would like to decide as an "accept"
