The REA Accounting Model: Enhancing Understandability and Applicability-Reference-Cited by-同舟云学术

The REA Accounting Model: Enhancing Understandability and Applicability

Published:2015 Issue: Volume: Page:566-573
ISSN:0302-9743
Container-title:Conceptual Modeling
language:
Short-container-title:

Author:

Schwaiger Walter S. A.

Publisher

Springer International Publishing

Link

http://link.springer.com/content/pdf/10.1007/978-3-319-25264-3_43

Reference12 articles.

1. Abmayer, M., Schwaiger, W.: Accounting and management information systems – a semantic integration. In: Weippl, E., Indrawan-Santiago, M., Steinbauer, M., Kotsis, G., Khalil, I. (eds.) 15th International Conference on Information Integration and Web-based Application and Services (iiWAS 2013), pp. 345–351. ACM 2013, Vienna (2013). ISBN 978-1-4503-2113-6

2. Black, F., Scholes, M.: The pricing of options and corporate liabilities. J. Polit. Econ. 81(3), 637–654 (1973)

3. Dunn, Ch., Cherrington, J.O., Hollander, A.: Enterprise Information Systems: a Pattern-Based Approach, 3rd edn. McGraw-Hill, Boston (2006)

4. Geerts, G., McCarthy, W.E.: Policy level specification in REA enterprise information systems. J. Inf. Syst. 20(2), 37–63 (2006)

5. Geerts, G., McCarthy, W.E.: An ontological analysis of the economic primitive of the extended REA enterprise information architecture. Int. J. Acc. Inf. Syst. 3, 1–16 (2002)

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