rea

REA (Resources, Events, Agents)

This section is non-normative.

The REA ontology is the main basis for the Valueflows model. Here is some background:

Bill McCarthy's list of REA papers{target="_blank"}

McCarthy's original 1982 REA paper{target="_blank"}

REA ontology paper (Geerts and McCarthy){target="_blank"}

REA Beyond the Enterprise (Haugen){target="_blank"}

From private ownership to commons accounting (Haugen){target="_blank"}

Singapore REA Learning Tool{target="_blank"}

Extending REA from internal business systems into larger economic networks:

Radically Distributed Supply Chain Systems (Haugen at OOPSLA 1997){target="_blank"}

A semantic model for Internet supply chain collaboration (Haugen and McCarthy 2000){target="_blank"} a little dated and most of the internal links are broken, but still useful

ISO Accounting and Economic Ontology based on REA:

International Standards Organization, “ISO 15944-4: Information Technology – Business Operational View – Part 4: Business Transaction Scenarios – Accounting and Economic Ontology,” Second Version of International Standard, The International Organization for Standards (ISO), Geneva, Switzerland, April 2015{target="_blank"}. (Link connects reader to request for free copy of certain ISO standards; reader then chooses to ask for 15944-4-2015.)

McCarthy ISO slide deck{target="_blank"}

IPO (Input-Process-Output)

Merged into the REA pattern, is the IPO pattern{target="_blank"}, which is used in many fields of study and analysis. IPO use for Material Flow Analysis{target="_blank"} is almost the same as we use it in Valueflows.

Dependent Demand

We do event-driven Resource Requirements Planning based on that pattern. Dependent Demand - a Business Pattern (Haugen 1997){target="_blank"}

REA and Climate

REA (and Valueflows) works very well for climate analysis and accounting, see Accounting for Planetary Survival{target="_blank"}, especially Resources - Events - Agents (REA): An accounting system for networked cooperation and shared supply chains starting on pg. 85; and Appendix I: From private ownership accounting to commons accounting.