{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,3,11]],"date-time":"2025-03-11T09:10:14Z","timestamp":1741684214337,"version":"3.38.0"},"reference-count":34,"publisher":"SAGE Publications","issue":"3","license":[{"start":{"date-parts":[[2018,7,16]],"date-time":"2018-07-16T00:00:00Z","timestamp":1531699200000},"content-version":"unspecified","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by-nc\/4.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["AO"],"published-print":{"date-parts":[[2018,7,16]]},"DOI":"10.3233\/ao-180198","type":"journal-article","created":{"date-parts":[[2018,6,15]],"date-time":"2018-06-15T16:49:57Z","timestamp":1529081397000},"page":"201-224","source":"Crossref","is-referenced-by-count":10,"title":["REA2: A unified formalisation of the Resource-Event-Agent ontology"],"prefix":"10.1177","volume":"13","author":[{"given":"Wim","family":"Laurier","sequence":"first","affiliation":[{"name":"University Saint Louis, Bruxelles, Boulevard du jardin Botanique 43, 1000 Bruxelles, Belgique. E-mails:\u00a0wim.laurier@usaintlouis.be,\u00a0jkiehn@hotmail.com"},{"name":"Ghent University, Faculty of Business Administration, Department of Business Informatics and Operations Management, Tweekerkenstraat 2, 9000 Gent, Belgium"},{"name":"inno.com Institute, Heiststeenweg 131, 2580 Beerzel, Belgium"}]},{"given":"Jesper","family":"Kiehn","sequence":"additional","affiliation":[{"name":"University Saint Louis, Bruxelles, Boulevard du jardin Botanique 43, 1000 Bruxelles, Belgique. E-mails:\u00a0wim.laurier@usaintlouis.be,\u00a0jkiehn@hotmail.com"}]},{"given":"Simon","family":"Polovina","sequence":"additional","affiliation":[{"name":"Conceptual Structures Research Group, Communication and Computing Research Centre, Department of Computing, Sheffield Hallam University, Sheffield S1 2NU, UK. E-mail:\u00a0S.Polovina@shu.ac.uk"}]}],"member":"179","reference":[{"key":"10.3233\/AO-180198_ref1","unstructured":"Brandenburger, A. & Nalebuff, B. (1996). Co-opetition (1st ed.). New York: Doubleday."},{"key":"10.3233\/AO-180198_ref3","doi-asserted-by":"crossref","unstructured":"Colmerauer, A. & Roussel, P. (1993). The Birth of Prolog. Paper presented at the Second ACM SIGPLAN Conference on History of Programming Languages, Cambridge, Massachusetts, USA.","DOI":"10.1145\/154766.155362"},{"issue":"5","key":"10.3233\/AO-180198_ref4","doi-asserted-by":"publisher","first-page":"554","DOI":"10.17705\/1CAIS.03829","article-title":"Resources-Events-Agents design eory: A revolutionary approach to enterprise system design","volume":"38","author":"Dunn","year":"2016","journal-title":"Communications of the Association for Information System"},{"issue":"11","key":"10.3233\/AO-180198_ref5","doi-asserted-by":"publisher","first-page":"20","DOI":"10.7250\/csimq.2017-11.02","article-title":"The OntoREA accounting model: Ontology-based modeling of the accounting domain","volume":"54","author":"Fisher-Pauzenberger","year":"2017","journal-title":"Complex Systems Informatics and Modeling Quarterly"},{"issue":"1","key":"10.3233\/AO-180198_ref6","doi-asserted-by":"publisher","first-page":"79","DOI":"10.2308\/isys-50428","article-title":"Ontology-driven business rule specification","volume":"27","author":"Gailly","year":"2013","journal-title":"Journal of Information Systems"},{"issue":"2","key":"10.3233\/AO-180198_ref7","doi-asserted-by":"publisher","first-page":"219","DOI":"10.2308\/jis.2008.22.2.219","article-title":"Positioning and formalizing the REA enterprise ontology","volume":"22","author":"Gailly","year":"2008","journal-title":"Journal of Information Systems"},{"key":"10.3233\/AO-180198_ref8","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-02144-2_32"},{"issue":"2","key":"10.3233\/AO-180198_ref9","doi-asserted-by":"publisher","first-page":"142","DOI":"10.1016\/j.accinf.2011.02.004","article-title":"A design science research methodology and its application to accounting information systems research","volume":"12","author":"Geerts","year":"2011","journal-title":"International Journal of Accounting Information Systems"},{"issue":"2","key":"10.3233\/AO-180198_ref10","doi-asserted-by":"publisher","first-page":"127","DOI":"10.2308\/jis.2000.14.2.127","article-title":"Augmented intensional reasoning in knowledge-based accounting systems","volume":"14","author":"Geerts","year":"2000","journal-title":"Journal of Information Systems"},{"key":"10.3233\/AO-180198_ref11","unstructured":"Geerts, G.L. & McCarthy, W.E. (2000b). The Ontological Foundation of the REA Enterprise Information Systems. Available at: http:\/\/www.msu.edu\/user\/mccarthy4\/Alabama.doc."},{"issue":"1","key":"10.3233\/AO-180198_ref12","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1016\/S1467-0895(01)00020-3","article-title":"An ontological analysis of the economic primitives of the extended-REA enterprise information architecture","volume":"3","author":"Geerts","year":"2002","journal-title":"International Journal of Accounting Information Systems"},{"key":"10.3233\/AO-180198_ref13","unstructured":"Geerts, G.L. & McCarthy, W.E. (2005). The Ontological Foundation of REA Enterprise Information Systems. Newark: University of Delaware. East Lansing: Michigan State University. Available at: http:\/\/www.msu.edu\/user\/mccarth4\/Tulane.doc."},{"issue":"2","key":"10.3233\/AO-180198_ref14","doi-asserted-by":"publisher","first-page":"37","DOI":"10.2308\/jis.2006.20.2.37","article-title":"Policy-level specifications in REA enterprise information systems","volume":"20","author":"Geerts","year":"2006","journal-title":"Journal of Information Systems"},{"key":"10.3233\/AO-180198_ref15","unstructured":"Gordijn, J. (2002). e3-Value in a Nutshell. Amsterdam: Vrije Universiteit."},{"key":"10.3233\/AO-180198_ref16","unstructured":"Guizzardi, G. (2014). Ontological patterns, anti-patterns and pattern languages for next-generation conceptual modeling. In E. Yu, G. Dobbie, M. Jarke and S. Purao (Eds.), Proceedings of 33rd International Conference on Conceptual Modeling, ER 2014, Atlanta, GA, USA, October 27\u201329, 2014 (pp. 27\u201329). Cham: Springer."},{"key":"10.3233\/AO-180198_ref18","doi-asserted-by":"publisher","first-page":"9","DOI":"10.1007\/978-1-4419-5653-8_2","volume-title":"Design Science Research in Information Systems Design Research in Information Systems: Theory and Practice","author":"Hevner","year":"2010"},{"key":"10.3233\/AO-180198_ref19","unstructured":"Hruby, P. & Kiehn, J. (2006). Revised Classification of the Enterprise Information Architecture Elements. Paper presented at the 3rd International Conference on Enterprise Systems and Accounting (ICESAcc\u201906), Santorini Island, Greece. Available at: http:\/\/www.itu.dk\/people\/hessellund\/REA2006\/papers\/HrubyKiehn.pdf."},{"key":"10.3233\/AO-180198_ref20","unstructured":"Hruby, P., Kiehn, J. & Scheller, C.V. (2006). Model-Driven Design Using Business Patterns. Berlin: Springer."},{"issue":"4","key":"10.3233\/AO-180198_ref22","doi-asserted-by":"publisher","first-page":"275","DOI":"10.3233\/AO-140129","article-title":"The formal REA model at the operational level","volume":"8","author":"Ito","year":"2013","journal-title":"Applied Ontology"},{"key":"10.3233\/AO-180198_ref23","unstructured":"Jaquet, M. (2006). A property driven approach towards describing semantics of REA entities. In Proceedings of the 2nd International REA Technology Workshop."},{"issue":"12","key":"10.3233\/AO-180198_ref24","doi-asserted-by":"publisher","first-page":"1332","DOI":"10.1016\/j.jmateco.2008.07.009","article-title":"Inductive game theory: A basic scenario","volume":"44","author":"Kaneko","year":"2008","journal-title":"Journal of Mathematical Economics"},{"key":"10.3233\/AO-180198_ref25","unstructured":"Kaneko, M. & Kline, J.J. (2010). Two dialogues on epistemic logics and inductive game theory. In Advances in Mathematics Research (Vol.\u00a012, pp. 199\u2013238). New York: Nova Science Publishers."},{"issue":"2","key":"10.3233\/AO-180198_ref26","doi-asserted-by":"publisher","first-page":"123","DOI":"10.1080\/10580530.2012.662102","article-title":"Track and trace future, present, and past product and money flows with a Resource-Event-Agent model","volume":"29","author":"Laurier","year":"2012","journal-title":"Information Systems Management"},{"issue":"1","key":"10.3233\/AO-180198_ref27","doi-asserted-by":"publisher","first-page":"18","DOI":"10.4018\/ijcssa.2014010102","article-title":"An enterprise ontology based conceptual modeling grammar for representing value chain and supply chain scripts","volume":"2","author":"Laurier","year":"2014","journal-title":"International Journal of Conceptual Structures and Smart Applications (IJCSSA)"},{"issue":"2","key":"10.3233\/AO-180198_ref28","doi-asserted-by":"publisher","first-page":"278","DOI":"10.1108\/MD-06-2013-0329","article-title":"The uneasy transition from supply chains to ecosystems: The value-creation\/value-capture dilemma","volume":"52","author":"Letaifa","year":"2014","journal-title":"Management Decision"},{"issue":"4","key":"10.3233\/AO-180198_ref29","first-page":"667","article-title":"An entity-relationship view of accounting models","volume":"54","author":"McCarthy","year":"1979","journal-title":"Accounting Review"},{"issue":"3","key":"10.3233\/AO-180198_ref30","first-page":"554","article-title":"The REA accounting model: A generalized framework for accounting systems in a shared data environment","volume":"57","author":"McCarthy","year":"1982","journal-title":"Accounting Review"},{"issue":"4","key":"10.3233\/AO-180198_ref31","doi-asserted-by":"publisher","first-page":"427","DOI":"10.2308\/iace.2003.18.4.427","article-title":"The REA modeling approach to teaching accounting information systems","volume":"18","author":"McCarthy","year":"2003","journal-title":"Issues in Accounting Education"},{"key":"10.3233\/AO-180198_ref33","unstructured":"McCarthy, W.E., Geerts, G.L. & Gal, G. (2016a). Congruent en Meronymic Constellations in the REA Ontology. Paper presented at the 10th International Workshop on Value Modeling and Business Ontologies, Trento, Italy. Available at: http:\/\/www.loa.istc.cnr.it\/vmbo2016\/wp-content\/uploads\/2016\/02\/VMBO2016_paper_15.pdf."},{"key":"10.3233\/AO-180198_ref34","unstructured":"McCarthy, W.E., Geerts, G.L. & Gal, G. (2016b). The Economic Structures of Exchanges vs. Conversions in the REA Enterprise Ontology. Paper presented at the Understanding the Notion of Value in the Service Economy, Trento, Via S. Croce 77. Available at: http:\/\/www.loa.istc.cnr.it\/vmbo2016\/wp-content\/uploads\/2016\/02\/conversion-paper-trento-22-FEB.-embedded-figures.pdf."},{"issue":"1","key":"10.3233\/AO-180198_ref36","doi-asserted-by":"publisher","first-page":"65","DOI":"10.1016\/j.accinf.2004.02.004","article-title":"On the relationship between REA and SAP","volume":"5","author":"O\u2019Leary","year":"2004","journal-title":"International Journal of Accounting Information Systems"},{"key":"10.3233\/AO-180198_ref38","unstructured":"Sowa, J.F. (2000). Knowledge Representation: Logical, Philosophical, and Computational Foundations. Pacific Grove: Brooks\/Cole."},{"key":"10.3233\/AO-180198_ref40","unstructured":"Tan, Y.-H., Niels, B.-A., Klein, S. & Rukanova, B. (Eds.) (2010). Accelerating Global Supply Chains with IT-Innovation: ITAIDE Tools and Methods. Berlin: Springer."},{"key":"10.3233\/AO-180198_ref43","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-19997-4_20"}],"container-title":["Applied Ontology"],"original-title":[],"link":[{"URL":"https:\/\/content.iospress.com\/download?id=10.3233\/AO-180198","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,3,11]],"date-time":"2025-03-11T08:14:53Z","timestamp":1741680893000},"score":1,"resource":{"primary":{"URL":"https:\/\/journals.sagepub.com\/doi\/full\/10.3233\/AO-180198"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2018,7,16]]},"references-count":34,"journal-issue":{"issue":"3"},"URL":"https:\/\/doi.org\/10.3233\/ao-180198","relation":{},"ISSN":["1875-8533","1570-5838"],"issn-type":[{"type":"electronic","value":"1875-8533"},{"type":"print","value":"1570-5838"}],"subject":[],"published":{"date-parts":[[2018,7,16]]}}}