A CONSOLIDATED ENTERPRISE REFERENCE MODEL - Integrating McCarthy’s and Hruby’s Resource-Event-Agent Reference Models

Wim Laurier, Maxime Bernaert, Geert Poels

Abstract

This paper introduces a new Resource-Event-Agent (REA) reference model that integrates the transaction and conversion reference models provided by McCarthy, which aimed at designing databases for accounting information systems, and Hruby, which aimed at software development for enterprise information systems, into a single conceptual model that accounts for both inter-enterprise and intra-enterprise processes. This consolidated reference model was developed to support data integration between multiple enterprises and different kinds of enterprise information systems (e.g. ERP, accounting and management information systems). First, the state of the art in REA reference models is addressed, presenting McCarthy’s and Hruby’s reference models and assessing their ability to represent exchanges (e.g. product for money), transfers (e.g. shipment) and transformations (e.g. production process). Second, the new, consolidated REA enterprise reference model is introduced. Third, object model templates are presented, demonstrating that the consolidated REA reference model is able to represent exchanges, transfers and transformations, where McCarthy’s and Hruby’s reference models can each only represent two of these features.

References

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Paper Citation


in Bibtex Style

@conference{iceis10,
author={Wim Laurier and Maxime Bernaert and Geert Poels},
title={A CONSOLIDATED ENTERPRISE REFERENCE MODEL - Integrating McCarthy’s and Hruby’s Resource-Event-Agent Reference Models},
booktitle={Proceedings of the 12th International Conference on Enterprise Information Systems - Volume 3: ICEIS,},
year={2010},
pages={159-164},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0002871701590164},
isbn={978-989-8425-06-5},
}


in Harvard Style

Laurier W., Bernaert M. and Poels G. (2010). A CONSOLIDATED ENTERPRISE REFERENCE MODEL - Integrating McCarthy’s and Hruby’s Resource-Event-Agent Reference Models . In Proceedings of the 12th International Conference on Enterprise Information Systems - Volume 3: ICEIS, ISBN 978-989-8425-06-5, pages 159-164. DOI: 10.5220/0002871701590164


in EndNote Style

TY - CONF
JO - Proceedings of the 12th International Conference on Enterprise Information Systems - Volume 3: ICEIS,
TI - A CONSOLIDATED ENTERPRISE REFERENCE MODEL - Integrating McCarthy’s and Hruby’s Resource-Event-Agent Reference Models
SN - 978-989-8425-06-5
AU - Laurier W.
AU - Bernaert M.
AU - Poels G.
PY - 2010
SP - 159
EP - 164
DO - 10.5220/0002871701590164