Nikitkov, Alexey - In: Journal of Accounting and Management Information … 19 (2020) 3, pp. 566-594
Research Question: REA enterprise ontology framework, what is it good for? Motivation - The historical approach to … provide a comprehensive theory guide for anyone desiring to be acquainted with the REA. Data - We review 55 publications … comprising dominant Resource-Events-Agents (REA) theory research. Tools - Methodologically, we obtain, classify, define, and …