This paper proposes a pattern for the main categories of abs- traction mechanisms used in conceptual modelling. This pattern builds upon Geerts’ and McCarthy’s analysis of policy-level specifications, ad- ding a conceptual relations ship (i.e. extension) that is not explicitly addressed by them although it is contained in the unified foundational ontology (i.e. UFO). As this reference model is an extension to Geerts and McCarthy’s work on policy-specifications, it is ideal for extending the REA reference model with abstraction mechanisms.
Laurier, W., & Poels, G. (2009). Extending REA Models with a Reference Model for Abstraction Mechanisms. 4th International Workshop on Value Modeling and Business Ontologies, Amsterdam (Pays-Bas).