rea.md (2030B)
1 # REA 2 3 Background of the REA (Resource, Event, Agent) model which this software is based on: 4 5 [Bill McCarthy's REA papers](https://www.williamemccarthy.com/) 6 7 [McCarthy's original 1982 REA paper](https://www.williamemccarthy.com/s/REA-Accounting-Model_A-Generalized-Framework-for-Accounting-Systems-in-a-Shared-Data-Environment_198.pdf) 8 9 [REA ontology paper](https://www.williamemccarthy.com/s/The-Ontological-Foundations-of-REA-Enterprise-Information-Systems_2000.pdf) 10 11 [Singapore REA Learning Tool](http://smu.sg/rea) 12 13 Extending REA from internal business systems into larger economic networks: 14 15 [Radically Distributed Supply Chain Systems](http://www.jeffsutherland.org/oopsla97/haugen.html) 16 17 [A semantic model for Internet supply chain collaboration](http://mikorizal.org/REA_+A+Semantic+Model+for+Internet+Supply+Chain+Collaboration_2000.pdf) a little dated and most of the internal links are broken, but still useful 18 19 ISO Accounting and Economic Ontology based on REA 20 21 International Standards Organization, [“ISO 15944-4: Information Technology – Business Operational View – Part 4: Business Transaction Scenarios – Accounting and Economic Ontology,” Second Version of International Standard, The International Organization for Standards (ISO), Geneva, Switzerland, April 2015](https://standards.iso.org/ittf/PubliclyAvailableStandards/). (Link connects reader to request for free copy of certain ISO standards; reader then chooses to ask for 15944-4-2015.) 22 23 24 [McCarthy slide deck](http://ontolog.cim3.net/file/work/OntologyBasedStandards/2013-11-07_Ontology-based-Financial-Standards/REA-Ontology_ISO-15944-4--BillMcCarthy_20131107.pdf) 25 26 [REA Beyond the Enterprise](http://mikorizal.org/BeyondTheEnterprise.html) 27 28 [From private ownership to commons accounting](http://mikorizal.org/Fromprivateownershipaccountingtocommonsaccoun.html) 29 30 Besides REA, the other main core concept is dependent demand. We do event-driven Resource Requirements Planning based on that pattern. 31 http://mikorizal.org/dependent_demand.pdf