Affiliation:
1. College of Business Administration, Florida International University, Miami, FL, USA
Abstract
The Resource-Event-Agent (REA) model has been proposed as a data modeling approach for representing accounting transactions. However, most business events are not transactions; thus, the REA formulation is incomplete. Based on the Conceptual Semantics theory, this paper discusses the entity-relationship event network (EREN) model, which extends the REA model and provides a comprehensive data template for a business event. Specifically, the notions of resource, event, and agent in the REA model are extended to include more discriminating entity types. The EREN technique can be used to identify events, sketch a network of events, and develop a data model of a business application by applying the EREN template to each event. Most extant techniques facilitate only the descriptive role whereas the EREN technique facilitates both the design and descriptive role of data modeling.
Subject
Hardware and Architecture,Information Systems,Software
Cited by
4 articles.
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