POELS, G.; MAES, A.; GAILLY, F.; PAEMELEIRE, R. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2004
This paper presents a laboratory experiment that evaluates the REA approach for modelling enterprise-wide accounting information systems. REA is a pattern-driven conceptual modelling approach that is based on the Resource-Event-Agent semantic model of a company’s accountability infrastructure....