The REA accounting model: Intellectual heritage and prospects for progress.

Cheryl L. Dunn

51 citations0/0 files storedJournal of Information Systems

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Accounting Theory and Financial Reporting Accounting and Organizational Management Decision Support System Applications

Abstract

Abstract Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the intellectual heritage of the REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically modeled accounting, and REA accounting. It also discusses potentially productive directions for AIS research.

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References

1995Design and natural science research on information technology 2011Accounting for Decision Making and Control 1976Theory of Accounting Measurement.1994A Partial Test and Development of the DeLone and McLean Model of IS Success.1966Accounting and Analytical Methods 1967The foundations of accounting measurement : a mathematical, economic, and Behavioral inquiry 1989A KUHNIAN INTERPRETATION OF THE HISTORICAL EVOLUTION OF ACCOUNTING

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2007The pragmatic quality of Resources- Events-Agents diagrams: an experimental evaluation 2003Globalisation, accounting critique and the university 2009An eclectic approach to accounting information systems 2015A note on an architecture for integrating cloud computing and enterprise systems using REA 2004User Comprehension of Accounting Information Structures: An Empirical Test of the REA Model 2005Social Norms versus Standards of Accounting

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