REA as an Ontological Foundation of Enterprise Information ...

An initial analysis of REA primitives in this light is given in Geerts and McCarthy (2000). Economic Resources like (especially) inventory have an instance/type definition problem that must be solved in the REA ontology (or in any information system) by appeal to the concept of materiality. ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download