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The REA Modeling Approach to Teaching Accounting Information Systems

Overview The REA model was first conceptualized in a paper for the 1982 The Accounting Review as a framework for building accounting systems in a shared data environment, both within enterprises and between enterprises. The model's core feature was an object pattern consisting of two mirror image constellations that represented semantically the input and output components of a business process. The REA acronym derives from that pattern's structure, which consisted of economic Resources, economic Events, and economic Agents.

Further White Paper Details
PublisherMichigan State University File FormatPDF
Date PublishedNovember 2003
FormatWhite Papers   
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