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A Taxonomy of the Future Internet Accounting Process



IARIA (), 2010 (), p. 111-117 , -.
, 2010


Accounting is an old term that defines the activity of keeping records of the money. However, accounting in the Internet implies not only economic principles, but also engineering aspects. Accounting has been used for studying the impact on usage quotas, for dimensioning a provider infrastructure or for registering the data flow, among others. Each evolutionary step of the Internet has its implications in how the accounting process is performed. The new challenges of the Future Internet and the Next-Generation Networks (NGN) reveal the need of a revision of the accounting process. Against this background, we present a taxonomy of the accounting process of the Internet. This taxonomy classifies all the functions involved in accounting in a hierarchical structure, representing their behaviour. The resulting taxonomy helps defining the terminology, requirements and working framework of all the accounting-related studies. Further, it helps through the learning, teaching and assessing process in the area of accounting.

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