Resources, Events and Agents
REA (Wikipedia)
The REA Accounting Model: A Generalized Framework for Accounting Systems Shared Data Environment William E. Mccarthy
The Ontological Foundation of REA Enterprise Information Systems Guido Geerts, William E. Mccarthy, Arthur Andersen, Cheryl Lynn Dunn
The REA Modeling Approach to Teaching Accounting Information Systems William E. Mccarthy
The REA Accounting Model: Enhancing Understandability and Applicability Walter S. A. Schwaiger