William E. McCarthy published the REA enterprise model in the 1982 July issue of the Accounting Review. In 2002 Guido Geerts and William E. McCarthy presented the REA enterprise model as a business domain ontology that is embedded in Sowa's top-level ontology. The article was published in the International Journal of Accounting Information System and indicates a new zest in REA research that broadens the initial scope (accounting and education) to representing intra-enterprise phenomena (e.g. ERP-systems) and inter-enterprise phenomena (e.g. supply chain models). The inter-enterprise aspect of REA was further clarified by its use in the ISO Open-edi accounting and economic ontology (ISO/IEC 15944-4) published in November 2007. 

Prior REA Technology workshops (e.g. Copenhagen, Santorini) offered interesting discussions concerning these REA extensions. In Montpellier, we would like to continue the discussion and offer a forum for both fundamental REA research and applications for the REA ontology.

Participation

The workshop is open to anyone with an interest in the use, formalization or implementation of the REA ontology. The deadline for submitting position papers has passed, but if you would like to attend the workshop without presenting a paper, send a message to Managementinformation@UGent.be before Monday 9 June.

Program

Welcome: 9.00

Session 1: Formalizing the REA Patterns

Composition-based Modeling and Analysis of REA Business Patterns
(Vahid R. Karimi, Donald D. Cowan)
Classification of REA Patterns using Formal Specifications
(Vahid R. Karimi, Donald D. Cowan)

Coffee break

Session 2: REA Ontology Engineering and Modeling

Applying Guarino’s Aufbau principle to REA-based applications
(Wim Laurier, G. Poels)
OCL framework for representing internal controls in an REA framework
(Graham Gal, G. Geerts, W.E. McCarthy)

Lunch break: 12.00 - 14.00

Session 3: Enterprise Modeling with REA

Understanding Accounting from the REA Perspective
(Pavel Hruby, C. Vibe Scheller)
Could Resource be Concurrently Schedule according to the REA Ontology
(Frantisek Hunka, Miroslav Hucka, Josef Kasik, Dominik Vymetal)

Cofee Break

Open REA Design Science Session

Review of the Arlington Accounting Interoperability Meeting
Identifying future research on REA Design Science

Venue

This informal workshop will be held in the Mercure Montpellier Antigone, 285 bld de l'Aéroport Internationale-Antigone, 34000 Montpellier, France in the build-up to The 20th International Conference on Advanced Information Systems Engineering (CAiSE'08), for which the official workshops start Monday June 16th 2008.

Hotel: http://www.accorhotels.com/accorhotels/fichehotel/fr/mer/1544/fiche_hotel.shtml

Organizing Committee

William McCarthy (mccarthy@bus.msu.edu); Department of Accounting and Information Systems, Michigan State University, East Lansing, MI, USA

Pavel Hruby (phruby@acm.org); REA Technology, Egehegnet 46, 2850 Naerum, Denmark.

Geert Poels (Geert.Poels@UGent.be) ; Department of Management Information and Operations management, Faculty of Economics and Business Administration, Ghent University; Tweekerken 2, B-9000 Ghent.

Ken Decreus (Ken.Decreus@UGent.be) ; Department of Management Information and Operations management, Faculty of Economics and Business Administration, Ghent University; Tweekerken 2, B-9000 Ghent.

Wim Laurier (Wim.Laurier@UGent.be); Department of Management Information and Operations management, Faculty of Economics and Business Administration, Ghent University; Tweekerken 2, B-9000 Ghent.

Links

Important Dates

Position paper submission deadline:

Sunday May 25th 2008

Notification of acceptance:

Sunday June 1st 2008

Workshop date:

Sunday June 15th 2008