Background of the REA (Resource, Event, Agent) model which this software is based on:
McCarthy's original 1982 REA paper
Extending REA from internal business systems into larger economic networks:
Radically Distributed Supply Chain Systems
A semantic model for Internet supply chain collaboration a little dated and most of the internal links are broken, but still useful
ISO Accounting and Economic Ontology based on REA
From private ownership to commons accounting
Besides REA, the other main core concept is dependent demand. We do event-driven Resource Requirements Planning based on that pattern.