Use of An Accounting Object Infrastructure for Knowledge-Based Enterprise Models

Guido L. Geerts and William E. McCarthy

This paper reviews the basic tenets and structure of the REA (Resource-Event-Agent) accounting model, and discusses how that model has been used in a wide variety of knowledge-intensive environments to facilitate automated reasoning concerning economic phenomena in business enterprises. The model’s basic concepts and structures are reviewed at both higher (enterprise value chain) and lower (business process tasks) levels of abstraction. The use REA in some prototype AI systems and its use in empirical assessments is also discussed.

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