HUNKA, Frantisek - In: Journal of Applied Economic Sciences Quarterly VIII (2013) 1, pp. 52-62
-Event-Agent (REA) business ontology. This ontology, which originates from accounting information systems, has gradually extended into … budgets and to integrate concepts of planning into the business process model, REA ontology introduces power-types as part of … the REA value model (business process). These models can be arranged into an REA value chain which can then comprise the …