REA Business Management Ontology: Conceptual Modeling of Accounting, Finance and Management Control
نویسنده
چکیده
Geerts and McCarthy [5, 6] established the REA business ontology. In its accounting and policy infrastructure the informational and procedural elements which are needed for accounting and management purposes are specified. An investigation of the requirements in the disciplines of accounting, finance and management control shows that the ontology is not complete. By including the concepts of accounting records, financial contracts and management systems the REA business ontology is extended and the resulting REA business management ontology covers the informational and procedural requirements from accounting, finance and management control. The REA business management ontology is a comprehensive ontology and it should be useful especially for business analysts who have to design accounting, enterprise and management information systems.
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تاریخ انتشار 2016