The OntoREA Accounting Model: Ontology-based Modeling of the Accounting Domain
McCarthy developed a framework for modeling the economic rationale of different business transactions along the enterprise value chain described in his seminal article “The REA Accounting Model – A Generalized Framework for Accounting Systems in a Shared Data Environment” Originally, the REA account...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Riga Technical University
2017-07-01
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| Series: | Complex Systems Informatics and Modeling Quarterly |
| Subjects: | |
| Online Access: | https://csimq-journals.rtu.lv/article/view/1779 |
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