A Synthesis of REA Reference Models
(2009) 4th International Workshop on Value Modeling and Business Ontologies — Location: Amsterdam (Pays-Bas) (21.December.2009)
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- Abstract
- This paper introduces a new REA enterprise information reference model that integrates the transaction reference model of Mc- Carthy and the conversion reference model of Hruby into a single model that accounts for both inter-enterprise and intra-enterprise processes. This new reference model should make it easier to represent services in REA models by allowing an explicit duality between transfer and trans- formation events, where McCarthy’s and Hruby’s reference models can only represent duality between one kind of events. First, the state of the art in REA reference models is addressed by presenting and compa- ring McCarthy’s and Hruby’s models. Second, the new, integrated REA reference model is presented.
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Citations
Laurier, W., & Poels, G. (2009). A Synthesis of REA Reference Models. 4th International Workshop on Value Modeling and Business Ontologies, Amsterdam (Pays-Bas).