Объектная инфраструктура бухучета для моделей предприятия, основанных на знании

1. W.E. McCarthy, "The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment", The Accounting Rev., Vol. 57, No. 3, July 1982, pp. 554 - 78.

2. K.B. Walker and E. Denna, "A New Accounting System Is Emerging", Management Accounting, July 1997, pp. 22 - 30.

3. G. L. Geerts and W.E. McCarthy, "Modeling Business Enterprises as Value-Added Process Hierarchies with Resource-Event-Agent Object Templates", Business Object Design and Implementation, J. Sutherland and D. Patel, eds., Springer-Verlag, New York, 1997, pp. 94 - 113.

4. G. L. Geerts and W.E. McCarthy, "The Economic and Strategic Structure of REA Accounting Systems", 1994; http://www.reavillage.org (Aug. 1999).

5. M.E. Porter, "Towards a Dynamic Theory of Strategy", Strategic Management J., Vol. 12, 1991, pp. 95 - 117.

6. A.S. Hollander, E.L. Denna, and J. O. Cherrington, Accounting, Information Technology and Business Solutions, Irwin McGraw Hill, Burr Ridge, IL, 1995.

7. Modelling and Methodologies for Enterprise Integration, P. Bernus and L. Nemes, eds., Chapman and Hall, London, 1996.

8. G. L. Geerts and W.E. McCarthy "Using Object Templates from the REA Accounting Model to Engineer Business Processes and Tasks", 1997; http://www.reavillage.org (Aug. 1999).

9. J. Sowa, Knowledge Representation: Logical, Philosophical, and Computational Foundations, to be published, PWS Publishing Company, to be published Aug. 1999.

10. G. L. Geerts and W.E. McCarthy, "The Extended Use of Intensional Reasoning and Epistemologically Adequate Representations in Knowledge-Based Accounting Systems", Proc. 12th Int'l Workshop on Expert Systems and Their Applications, Avignon, France, 1992, pp. 321-332.