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REA
• REA (Resource [] -- Event [] -- Agent []) William E. McCarthy ER
model(entity)
• REAAccounting Review (1979,1982) McCarthy
• 15ERP ERPREAAIS
REA
REAAISREA
– Hruby (Model-Driven Design Using Business Patterns, 2006)
REA
– Chang & Ingraham (Modeling and Designing Accounting Systems:
Using Access to Build a Database, 2007)REA Access
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– (domain ontology)
– REA(construct)
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• (pattern) – (object pattern)
… …
– (script pattern)
(design pattern)(OO)
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• (semantic-oriented) [ERP] (artificial construct) [REA
• REAERP REA (compromise)
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– (value system level) (/ )
– (value chain level) (…)
– (business process level)
– (task level)
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12
Hruby (2006)REAREA REA (business pattern)
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3-1
– /(contract/mutual commitment event)
– (instigation event)
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3-2
– (reversal economic event)
• J. S. David (2007) REA –
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3-3
• J. A. Hall (AIS, 2007) – (operating event)