Track and Trace Future, Present, and Past Product and Money Flows with a Resource-Event-Agent Model

Laurier, Wim;Poels, Geert
(2012) Information Systems Management — Vol. 29, n° 2, p. 123-136 (2012-04-03) (2012)

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Abstract
In this article the authors present a reference model for the reg- istration of economic data that enables the tracking and tracing of product and money flows in the registered data. The model is grounded in the Resource-Event-Agent (REA) ontology, which has its origin in accounting and provides the conceptual foundation for the International Organization for Standardization (ISO) open-edi transaction standard. The use of the reference model is illustrated with an example database that demonstrates the different usage scenarios covered by the model.
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Laurier, W., & Poels, G. (2012). Track and Trace Future, Present, and Past Product and Money Flows with a Resource-Event-Agent Model. Information Systems Management, 29(2), 123-136 (2012-04-03). https://doi.org/10.1080/10580530.2012.662102 (Original work published 2012)