| dbo:abstract |
Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by as a generalized accounting model, and contained the concepts of resources, events and agents (McCarthy 1982). REA is a popular model in teaching accounting information systems (AIS), but it is rare in business practice. Most companies cannot easily dismantle their legacy data warehouse systems or are unwilling to do so. Workday, Inc., IBM Scalable Architecture for Financial Reporting, REATechnology, and ISO 15944-4 are exceptions. Fallon and Polovina (2013) have however shown how REA can also add value when modelling current ERP business processes by providing a tool which increases the understanding of the implementation and underlying data model. (en) 资源-事件-主体（resources, events, agents，REA）是计算机时代会计信息系统发展的新模型。REA最初是在1982年提出的一个广义的会计模型，包括资源、事件和主体的概念。 REA是在教学中流行的的一种会计信息系统（AIS），但是在企业中却少有应用，大多数企业无法轻易的从传统的数据库系统转移到REA系统，或者不愿意这样做。不过、REA科技公司、、和ISO 15944-4是其中的例外。在2013年，法伦和波洛维纳提出了一套工具展示了REA在对针对当前的ERP业务流程建模时增加了价值，这套工具不仅能提升对实施REA模型的理解，也构成了REA数据模型的基础。 REA模型抛弃了许多计算机时代不需要的会计对象，最具代表性的就是借方和贷方——复式记账法在REA系统中已经无处可寻。许多类似应收款和应付款的也消失了，因为计算机可以利用原始记录实时的生成它们。 (zh) |
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http://reatechnology.com/ http://ceur-ws.org/Vol-1040/paper4.pdf http://www.borosolutions.net/new-foundation-accounting-steps-towards-development-reference-ontology-accounting https://www.researchgate.net/profile/William-Mccarthy-10/publication/228583572_The_Ontological_Foundation_of_REA_Enterprise_Information_Systems/links/586e5f0208ae329d6213a2e8/The-Ontological-Foundation-of-REA-Enterprise-Information-Systems%3Forigin=publication_detail |
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资源-事件-主体（resources, events, agents，REA）是计算机时代会计信息系统发展的新模型。REA最初是在1982年提出的一个广义的会计模型，包括资源、事件和主体的概念。 REA是在教学中流行的的一种会计信息系统（AIS），但是在企业中却少有应用，大多数企业无法轻易的从传统的数据库系统转移到REA系统，或者不愿意这样做。不过、REA科技公司、、和ISO 15944-4是其中的例外。在2013年，法伦和波洛维纳提出了一套工具展示了REA在对针对当前的ERP业务流程建模时增加了价值，这套工具不仅能提升对实施REA模型的理解，也构成了REA数据模型的基础。 REA模型抛弃了许多计算机时代不需要的会计对象，最具代表性的就是借方和贷方——复式记账法在REA系统中已经无处可寻。许多类似应收款和应付款的也消失了，因为计算机可以利用原始记录实时的生成它们。 (zh) Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by as a generalized accounting model, and contained the concepts of resources, events and agents (McCarthy 1982). (en) |
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