The Ready Model: Patterns Of Dynamic Behavior In Rea-based Accounting Applications

摘要

The Resource-Event-Agent (REA) model has gained considerable attention in accounting literature. While REA denotes a data model, which represents only the static aspect of a system, the dynamic aspect has now been introduced as the scenario concept in a recently proposed REA ontology. Using the Unified Modeling Language (UML) sequence diagram-a popular method of showing interactions among objects-and building on the REA framework and the scenario notion, the paper presents the READY model to illustrate patterns of dynamic behavior in accounting scenarios.