REA ontology

The economic primitives of the original REA model (economic resources, economic events, economic agents, duality relationships, stock-flow relationships, control relationships and responsibility relationships) plus some newer components (commitments, types, custody, reciprocal, etc.) will be analyzed individually and collectively as a specific domain ontology. Such a review can be used to guide further conceptual development of REA extensions.

External links

• REA papers
• An ontological analysis of the economic primitives of the extended-REA enterprise information architecture