Abstract
BPM is used in the PDCA cycle as an environment specific tool to achieve business improvement. Information resulting from the analysis of individual activities is actively collected and analyzed. This approach assumes that the information analyzed lies beyond time and organization. This assumed condition is directly related to problems of records management. However, the appropriate management of business process activities can be seen as a key to solving these problems. This paper presents a number of considerations on a recent focus area in BPM, namely case management and management accounting. It examines the connection with records management systems and methods of implementation.