The READY Model: Patterns of Dynamic Behavior in REA-Based Accounting Applications

Authors:
Dinesh Batra;Thant Sin
Affiliations:
College of Business Administration, Florida International University, Miami, FL, USA;College of Business Administration, Florida International University, Miami, FL, USA
Venue:
Information Systems Management
Year:
2008

Citing 13
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Abstract

The Resource-Event-Agent (REA) model has gained considerable attention in accounting literature. While REA denotes a data model, which represents only the static aspect of a system, the dynamic aspect has now been introduced as the scenario concept in a recently proposed REA ontology. Using the Unified Modeling Language (UML) sequence diagram—a popular method of showing interactions among objects—and building on the REA framework and the scenario notion, the paper presents the READY model to illustrate patterns of dynamic behavior in accounting scenarios.