•
•
2
REA
• REA (Resource [] -- Event [] -- Agent []) William E. McCarthy ER model(entity)
• REAAccounting Review (1979,1982) McCarthy
• 15ERP ERPREAAIS
REA
REAAISREA
– Hruby (Model-Driven Design Using Business Patterns, 2006) REA
– Chang & Ingraham (Modeling and Designing Accounting Systems: Using Access to Build a Database, 2007)REA Access
4
– (domain ontology)
– REA(construct)
5
• (pattern) – (object pattern)
… …
– (script pattern)
(design pattern)(OO)
6
• (semantic-oriented) [ERP] (artificial construct) [REA

• REAERP REA (compromise)
8
– (value system level) (/ )
– (value chain level) (…)
– (business process level)
– (task level)
9
12
Hruby (2006)REAREA REA (business pattern)
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3-1
– /(contract/mutual commitment event)
– (instigation event)
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3-2
– (reversal economic event)
• J. S. David (2007) REA –

15
3-3
• J. A. Hall (AIS, 2007) – (operating event)

– (information event)
– (decision/management event)

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– (resource)
– (resource type) ( )
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– (external agent) ()
• agent
– Agent MLB free agent
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2-1
• (fulfillment)
– Romney & Steinbart (AIS, 2006)REA
– Chang & Ingraham (MDAS, 2007) (outflow) (inflow) (inside participation) (outside participation)
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