One quality attributed to McCarthy’s Resources-Events-Agents (REA) accounting model is semantic expressiveness. Compared to accounting models without a semantic orientation like the Debit-Credit-Account (DCA) model, the REA model is claimed to better represent the economic phenomena underlying...

This paper presents a tentative model of user beliefs and attitudes towards conceptual models applying the ideas of Theory of Reasoned Action (Fishbein and Ajzen, 1975) in a conceptual modeling context. We focus on users perceptions of conceptual model quality and investigate the relations...

It is widely recognized that ontologies can be used to support the semantic integration and interoperability of heterogeneous information systems. Resource Event Agent (REA) is a well-known business ontology that was proposed for ontology-driven enterprise system development. However, the...

This paper presents a laboratory experiment that evaluates the REA approach for modelling enterprise-wide accounting information systems. REA is a pattern-driven conceptual modelling approach that is based on the Resource-Event-Agent semantic model of a company’s accountability infrastructure....

Business modelling research is increasingly interested in exploring how domain ontologies can be used as reference models for business models. The Resource Event Agent (REA) ontology is a primary candidate for the ontology-driven modelling of business processes because the REA point of view on...

In UML class diagrams, a many-to-many relationship with attributes can be represented by an association class or by a connecting object class. It is unclear which modeling construct is preferred in particular modeling scenarios. Because of lack of theory, this paper investigates the issue...

This paper presents a study evaluating the REA-patterns-based approach to enterprise information modelling. We replicated an earlier experiment demonstrating that business students perform a comprehension task more accurately when they recognize REA pattern occurrences in entityrelationship...

Ontologies are a popular research direction in different domains as is also the case in information systems research. In the beginning of this millennium Geerts and McCarthy (2002) proposed an ontology for the business context which was an extension of the basic REA-model which had already...

The Resources-Events-Agents (REA) model is a semantic data model for the development and integration of conceptual schemas of accounting information systems. Although in the Accounting Information Systems literature, the REA model is proposed as a benchmark against which to evaluate newly...

EConceptual modelling languages have been evaluated using ontologies as reference theories. Reference ontologies for conceptual modelling are top-level ontologies that specify conceptualizations of the real-world in general and are not restricted to any particular material domain (i.e. part of...