..., calculating GCSI requires real options and process mining. The emerging technology of process mining and artificial intelligence are needed to capture the dynamic process by which management will juggle cash flows, sources of funds, and payment of liabilities as revenue falls. This paper is an instance...

... accordingly. This study utilizes process mining to redesign a revenue cycle business process framework to consider single/multiple performance obligation(s), transaction price allocation, sales discounts granted/forfeited, and sales returns scenarios. In addition, a prototype is developed to detect non...

...Mieke Jans ABSTRACT Applying process mining as an analytical procedure is a relatively young stream of thought in auditing. This paper examines the first step of such process-mining projects, which involves extracting and structuring the data in the required format for analysis. The article has...