Research Seminar

on

REA Modeling and

Design Science

at

University of Technology Sydney

22-23 January 2004

William E. McCarthy

Michigan State University

mccarth4@msu.edu

The list of readings and the schedule are detailed on the following pages.For each session, the most important reading is starred.  Additionally, there are two modeling problems that I will use for illustrations.

 


 

Thursday 

22 JAN 04

TOPIC

READINGS

Session 1

9:00 –10:30 

Introduction to the REAModel

C.L. Dunn and W.E. McCarthy. 1997. “ The REA Accounting Model: Intellectual Heritage and Prospects for Progress.” Journal of Information Systems (Spring 1997) pp. 31-51. ***

J. S. David, G. Gerard, and W.E. McCarthy. 2002. “Design Science: An REA Perspective on the Future of AIS” in Researching Accounting as an Information Systems Discipline (V.Arnold and S. Sutton, editors) AAA, June 2002, pp. 35-63.

Morning Tea

10.30 – 11:00 

 

 

Session 2

11:00 -- 12.30 

Design Science

A. Hevner, S. March, J. Park, and S. Ram. 2004. “Design Science in Information Systems Research.” Forthcoming in MIS Quarterly. ***

J. S. David, C.L. Dunn, W.E. McCarthy, and R.S. Poston.1999.“The Research Pyramid:A Framework For Accounting Information Systems Research.”Journal of Information Systems (Spring 1999), pp. 7-30. 

W.McCarthy. 1990. “Editorial: Information Technology Research in Accounting.”Journal of Information Systems (Fall 1990), pp. iii-iv. 

W. E. McCarthy, E. Denna, G. Gal, and S. R. Rockwell. 1992. “Expert Systems and AI-Based Decision Support in Auditing: Progress and Perspectives.International Journal of Intelligent Systems in Accounting, Finance, and Management (January 1992), pp. 53-63.

Lunch

12.30 -- 1:30 

 

 

 


 

Thursday 

22 JAN 04

TOPIC

READINGS

Session 3

1.30 – 3:00

The Basic REA Model

W. E. McCarthy. 1979. “An Entity-Relationship View of Accounting Models.”The Accounting Review (October 1979), pp. 667-86.

W. E. McCarthy. 1980. “Construction and Use of Integrated Accounting Systems with Entity-Relationship Modeling.” in P. Chen, ed. Entity-Relationship Approach to Systems Analysis and Design. Amsterdam: North-Holland, pp. 625-37. 

W. E. McCarthy. 1982. “The REA Accounting Model:A Generalized Framework for Accounting Systems in a Shared Data Environment.” The Accounting Review (July 1982), pp. 554-578. *** 

Modeling Problem – Boston Bottle(answer)

Afternoon Tea

3:00 -- 3.30 

 

 

Session 4

3.30 – 5:00

REA Extensions and Proofs of Concept

G. Gal and W.E. McCarthy. 1986. “Operation of a Relational Accounting System.” Advances in Accounting (vol. 3), pp. 83-112.

S. R. Rockwell and W. E. McCarthy.1999.“REACH: Automated Database Design Integrating First-Order Theories, Reconstructive Expertise, and Implementation Heuristics for Accounting Information Systems.”International Journal of Intelligent Systems in Accounting, Management, and Finance (September 1999), pp. 181-97.

G. Geerts and W.E. McCarthy. 2000. "Augmented Intensional Reasoning in Knowledge-Based Accounting Systems," Journal of Information Systems (Fall 2000), pp. 127-50. ***

 


 

Friday 

23 JAN 04

TOPIC

READINGS

Session 5

9:00 – 10:30 

REA Extensions (continued)

G. Geerts and W.E. McCarthy. 1999.“An Accounting Object Infrastructure for Knowledge-Based Enterprise Models.”IEEE Intelligent Systems & Their Applications (July/August 1999), pp. 89-94.

G. Geerts and W.E. McCarthy. 2001. “Using Object Templates from the REA Accounting Model to Engineer Business Processes and Tasks,The Review of Business Information Systems, (vol. 5, no. 4), pp.89-108.

G. Geerts and W.E. McCarthy. 2003. “Type-Level Specification in REA Enterprise Systems” (and figures), Working Paper, Michigan State University, 2003. ***

Morning Tea

10.30 – 11:00 

 

 

Session 6

11:00 --12.30 

REA Ontology

J. Sowa. 1999. Knowledge Representation: Logical, Philosophical, and Computational Foundations.Brooks/Cole Publishing, Pacific Grove, CA., chap. 2, pp. 51-77.

G. Geerts and W. E. McCarthy. 2002. “An Ontological Analysis of the Economic Primitives of the Extended-REA Enterprise Information Architecture.International Journal of Accounting Information Systems. (2002), pp. 1-16. 

G. Geerts and W.E. McCarthy. 2001. The Ontological Foundation of REA Enterprise Information Systems, Working Paper, Michigan State University, 2001. *** 

Modeling Problem – Brian’s Gemini Music

Lunch

12.30 to 1:30 

 

 

 


 

 

Friday 

23 JAN 04

TOPIC

READINGS

Session 7

1.30 – 3:00

REA Critiques

R. Weber. 2002.“Ontological Issues in Accounting Information Systems,” in Researching Accounting as an Information Systems Discipline (V.Arnold and S. Sutton, editors) AAA, June 2002 (pp. 13-33). ***

R. Weber. 2003. “Conceptual Modeling and Ontology: Possibilities and Pitfalls.”Journal of Database Management (Vol. 14, no. 3), pp.1-20. 

C. Partridge. 2003 “Shifting the Ontological Foundations of Accounting’s Conceptual Scheme,” Paper presented at the Sixth European Conference on Accounting Information Systems, Seville, Spain, 1 April 2003. 

P. Verdaasdonk. 2003. “ An Object-Oriented Model for Ex Ante Accounting Information,” Journal of Information Systems (Spring 2003), pp. 43-61.

Afternoon Tea

3:00 -- 3.30 

 

 

Session 8

3.30 –5:00

Empirical Assessment of REA

C. Dunn and G. Grabski (2002) “Empirical Research in Semantically Modeled Accounting Systems,” in Researching Accounting as an Information Systems Discipline (V.Arnold and S. Sutton, editors) AAA, June 2002 (pp. 157-180). ***

C. Dunn and S. Grabski. 2001 “An Investigation of Localization as an Element of Cognitive Fit in Accounting Model Representation.” Decision Science (32, 1), pp. 55-94. 

G. Gerard. 2003. “Patterned Data Modeling, Designers' Memory Structures, and Database Design Performance,” Working Paper, Florida State University, 2003. 

C. Dunn, J. S. David, and W.E. McCarthy. 1999. Enterprise Resource Planning Systems Research: The Necessity of Explicating and Examining Patterns in Symbolic Form.” in Proceedings of the First International Workshop on Enterprise Management and Resource Planning Systems: Methods, Tools and Architecture. Venice, Italy (November 1999). 

J. S. David, W.E. McCarthy, and B. Sommer. 2003. “Agility: The Key to Survival of the Fittest in the Software Market.”Communications of the ACM (May 2003), pp. 65-69.