Expert opinion [accounting]
- 1 July 1999
- journal article
- Published by Institute of Electrical and Electronics Engineers (IEEE) in IEEE Intelligent Systems and their Applications
- Vol. 14 (4), 89-94
- https://doi.org/10.1109/5254.784089
Abstract
Process semantics of its constellationof economic objects at multiplelevels of abstraction, and the firm can usethese semantics as an explicit domain conceptualization,both within the firm andbetween the firm and its trading partners.The extended REA structures also let afirm build a semantic enterprise model thatlinks to other initiatives, such as the introductionof business-process reengineeringand workflow management or the movementtoward activity-based management.REA accounting ...Keywords
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