Significant REA Model papers

1. Table of Papers That Made Significant Design Science Advances In REA Modeling (Source: Julie Smith David, Gregory Gerard, and William E. McCarthy, Design Science: Building the Future of AIS, Working paper available from authors, June 2000) 




 
PAPER 
TOPIC 
IMPLICATION
McCarthy (1979;1980)
Entity-relationship modeling
Use of explicit semantics in designing accounting systems and relational language specification (SEQUEL) of accounting operations
McCarthy (1982) 
Resource-Event-Agent (REA) Model 
Created a transaction pattern for economic exchanges without classificational double-entry artifacts and reconciled the persistent use of that pattern to conventional accounting procedures
Gal and McCarthy (1981;1983) 
Network database implementation (CODASYL)
Working prototype of a database-oriented accounting system with navigational procedures and virtual closing.
Gal and McCarthy (1982;1986) 
Relational database implementation (Query-by-Example)
Working prototype with relational (specification) language, with exploration of set-oriented difficulties with accounting data, and with hierarchical materialization of account balances (virtual general ledger)
 Denna and McCarthy (1987) Decision support systems Personalization of REA database to decision needs of particular managers with views, graphics, spreadsheets
Rockwell and McCarthy (1989;1999) 
CASE tool for accounting database design 
Use of domain-specific accounting knowledge for view modeling, view integration, and implementation compromise
Geerts and McCarthy (1992; 2000a) 
Intensional reasoning and epistemological adequacy defined in the context of CREASY system
Definition of full-REA models and extension of semantic frameworks from design (passive schemas) to operation (active schemas)
Geerts and McCarthy (1994;1997a;1999) 
Abstraction of exchange patterns to business processes and enterprise value chains
Formal models of enterprise-wide tracking of economic transaction data and of business processes as production functions with patterned representation 
Dunn and McCarthy (1997) 
Definition of database orientation, semantic orientation, and structuring orientation 
Established criteria for differentiating different classes of accounting systems
Geerts and McCarthy (2000b, 2000c) 
Ontological extensions to REA models with types and commitments 
Expanded the definitions of REA primitives to include additional entities (types, commitments, exchange) and relationships (association, custody, reserves, executes, reciprocal)

 2.List of individual REA papers

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

“Construction and Use of Integrated Accounting Systems with Entity-Relationship Modeling,” in P. Chen ed., Entity-Relationship Approach to Systems Analysis and Design (North-Holland, 1980), pp. 626-37.

“The REA Accounting Model:A Generalized Framework for Accounting Systems in a Shared Data Environment,” The Accounting Review (July 1982), pp. 554-78.

“Declarative and Procedural Features of a CODASYL Accounting System,” in P. Chen, ed., Entity-Relationship Approach to Information Modeling and Analysis (North-Holland, 1983), pp. 197-213 (with Graham Gal).

“Specification of Internal Controls in a Database Environment,” Computers and Security (March 1985), pp. 23-32 (with Graham Gal).

“Operation of a Relational Accounting System,” Advances in Accounting (Volume 3, 1986),pp. 83-112 (with Graham Gal).

“An Events Accounting Foundation for DSS,” in C. W. Holsapple and A. B. Whinston (eds.) Decision Support Systems:Theory and Applications (Proceedings of the NATO Advanced Study Institute on Decision Support Systems, Maratea, Italy), Springer-Verlag Publishing Company, 1987, pp. 239-63 (with Eric Denna).

“On the Future of Knowledge-Based Accounting Systems,” in the D. R. Scott Memorial Lecture Series, (The University of Missouri, 1987) pp. 19-42, (also published in Artificial Intelligence in Accounting and Auditing:The Use of Expert Systems, M. Vasarhelyi (ed.), Markus Wiener Publishing, October 1987).

“Database Accounting Systems” in IT and Accounting: The Impact of Information Technology.B.C. Williams and B.J. Spaul (eds.).London: Chapman & Hall, 1991, pp. 159-183 (with Guido Geerts).

“Conceptual Models Of Economic Exchange Phenomena: History's Third Wave Of Accounting Systems” in Collected Papers of the Sixth World Congress of Accounting Historians, 1992, Kyoto, Japan. Volume I, pp. 133-164 (with Cheryl Dunn).

"Automated Integration of Enterprise Accounting Models Throughout the SystemsDevelopment Life Cycle" (with Guido Geerts and Stephen Rockwell)International Journal of Intelligent Systems in Accounting, Management and Finance (September 1996), pp. 113-128.

“The REA Accounting Model: Intellectual Heritage And Prospects For Progress” The Journal of Information Systems (Spring 1997), pp. 31-51 (with Cheryl Dunn).

“Modeling Business Enterprises As Value-Added Process Hierarchies With Resource-Event-Agent Object Templates,” in Business Object Design and Implementation J. Sutherland and D. Patel (eds.), 1997, Springer-Verlag, pp. 94-113 (with Guido Geerts).

"Semantic Modeling in Accounting Education, Practice, and Research: Some Progress and Impediments," in: Conceptual Modeling: Current Issues and Future Directions, Editors: P. P. Chen, J. Akoka, H Kangassalo, B. Thalheim, L. Y. Wong. Springer Verlag, Berlin and Heidelberg, April 1999, pp.144-53.

“An Accounting Object Infrastructure For Knowledge-Based Enterprise Models,” IEEE Intelligent Systems & Their Applications (July/August 1999), pp. 89-94 (with Guido Geerts).

"REACH: Automated Database Design Integrating First-Order Theories, Reconstructive Expertise, and Implementation Heuristics for Accounting Information Systems”in International Journal of Intelligent Systems in Accounting, Management, and Finance, September 1999(with Stephen Rockwell).

"Enterprise Resource Planning Systems Research: The Necessity Of Explicating And Examining Patterns In Symbolic Form" in Proceedings of the First Annual Workshop on Enterprise Management and Resource Planning Systems: Methods, Tools and Architecture, , November 1999, Venice, Italy (with Julie David and Cheryl Dunn).

"Augmented Intensional Reasoning in Knowledge-Based Accounting Systems,"forthcoming in The Journal of Information Systems (with Guido Geerts).

"An Ontological Analysis of the Primitives of the Extended-REA Enterprise Information Architecture,” forthcoming in The International Journal of Accounting Information Systems (with Guido Geerts).

REA PAPERS in working paper format

“REA, a semantic model for Internet supply chain collaboration,” (with Bob Haugen),

“Using Object Templates from the REA Accounting Model to Engineer Business Processes and Tasks” (with Guido Geerts).
“Conceptual Models Of Economic Exchange Phenomena: Aspiring To A More Conceptual Basis For Accounting Systems”.(with Cheryl Dunn).
“On the use of REA commitment images in interfirm supply-chain management.(with Guido Geerts and Bob Haugen).
“The Ontological Foundation of REA Enterprise Information Systems,” (with Guido Geerts)