Abstract
In the discipline of accounting, the resource-event-agent (REA) ontology is a well accepted conceptual accounting framework to analyze the economic phenomena within and across enterprises. Accordingly, it seems to be appropriate to use REA in the requirements elicitation to develop an information architecture of accounting and enterprise information systems. However, REA has received comparatively less attention in the field of business informatics and computer science. Some of the reasons may be that the REA ontology despite of its well grounded core concepts is (1) sometimes vague in the definition of the relationships between these core concepts, (2) misses a precise language to describe the models, and (3) does not come with an easy to understand graphical notation. Accordingly, we have started developing a domain specific modeling language specifically dedicated to REA models and corresponding tool support to overcome these limitations. In this paper we present our REA DSL which supports the basic set of REA concepts.
Chapter PDF
Similar content being viewed by others
References
Andersson, B., Bergholtz, M., Edirisuriya, A., Ilayperuma, T., Johannesson, P., Gordijn, J., Grégoire, B., Schmitt, M., Martinez, F.H., Abels, S., Hahn, A., Wangler, B., Weigand, H.: Towards a reference ontology for business models. In: Embley, D.W., Olivé, A., Ram, S. (eds.) ER 2006. LNCS, vol. 4215, pp. 482–496. Springer, Heidelberg (2006)
Osterwalder, A., Pigneur, Y., Tucci, C.L.: Clarifying Business Models: Origins, Present and Future of the Concept. Communications of the Association for Information Science (CAIS) 15, 751–775 (2005)
Gordijn, J., Akkermans, H.: E3-value: Designing and evaluating e-business models. IEEE Intelligent Systems 16(4), 11–17 (2001)
McCarthy, W.E.: The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment. The Accounting Review 57(3) (1982)
Geerts, G.L., McCarthy, W.E.: An ontological analysis of the economic primitives of the extended-rea enterprise information architecture. International Journal of Accounting Information Systems 3(1), 1–16 (2002)
van Deursen, A., Klint, P., Visser, J.: Domain-specific languages: an annotated bibliography. SIGPLAN Not. 35(6), 26–36 (2000)
Kelly, S., Tolvanen, J.P.: Domain-Specific Modeling. Wiley-IEEE Computer Society Press (2008)
Greenfield, J., Short, K., Cook, S., Kent, S.: Software Factories. John Wiley, Chichester (2008)
Strembeck, M., Zdun, U.: An approach for the systematic development of domain-specific languages. Softw., Pract. Exper. 39(15), 1253–1292 (2009)
Geerts, G.L., McCarthy, W.E.: An Accounting Object Infrastructure for Knowledge-Based Enterprise Models. IEEE Intelligent Systems 14(4), 89–94 (1999)
Geerts, G.L., McCarthy, W.E.: The Ontological Foundations of REA Enterprise Systems (August 2000)
Motal, T., Schuster, R.: From e3-value to REA: Modeling multi-party eBusiness Collaborations. In: Proc. of the 11th IEEE Conference on Commerce and Enterprise Computing, pp. 202–208. IEEE CS, Los Alamitos (2009)
Geerts, G.L., McCarthy, W.E.: Modeling business enterprises as value-added process hierarchies with resource-event-agent object templates. In: Business Object Design and Implementation, pp. 94–113. Springer, Heidelberg (1997)
OMG: Meta Object Facility (MOF) Core Specification, Version 2.0 (January 2006)
Ijiri, Y.: Theory of accounting measurement. American Accounting Association, Sarasota (1975)
Yu, S.C.: The Structure of Accounting Theory. The University Presses of Florida (1976)
Gailly, F., Poels, G.: Ontology-driven business modelling: Improving the conceptual representation of the REA ontology. In: Parent, C., Schewe, K.-D., Storey, V.C., Thalheim, B. (eds.) ER 2007. LNCS, vol. 4801, pp. 407–422. Springer, Heidelberg (2007)
Geerts, G.L., McCarthy, W.E.: Policy-level specification in rea enterprise information systems. Journal of Information Systems 20(2), 37–63 (2006)
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2011 Springer-Verlag Berlin Heidelberg
About this paper
Cite this paper
Sonnenberg, C., Huemer, C., Hofreiter, B., Mayrhofer, D., Braccini, A. (2011). The REA-DSL: A Domain Specific Modeling Language for Business Models. In: Mouratidis, H., Rolland, C. (eds) Advanced Information Systems Engineering. CAiSE 2011. Lecture Notes in Computer Science, vol 6741. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-21640-4_20
Download citation
DOI: https://doi.org/10.1007/978-3-642-21640-4_20
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-21639-8
Online ISBN: 978-3-642-21640-4
eBook Packages: Computer ScienceComputer Science (R0)