REA as an Ontological Foundation of Enterprise Information ...
In Proceedings of the Annual Meeting of the American Accounting Association, Dallas, TX. David, J.S., G. Gerard, and W.E. McCarthy. 2002. “Design Science: An REA Perspective on the Future of AIS” in Researching Accounting as an Information Systems Discipline (V.Arnold and S. Sutton, editors) AAA, June 2002, pp. 35-63. ................
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