POELS, G.; MAES, A.; GAILLY, F.; PAEMELEIRE, R. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2004
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...