On the ontological nature of REA core relations

N Guarino; Giancarlo Guizzardi; T Sales

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On the ontological nature of REA core relations

Conference proceeding

Peer reviewed

On the ontological nature of REA core relations

N Guarino, Giancarlo Guizzardi and T Sales

VMBO 2018 - Value Modeling and Business Ontologies; Proceedings of the 12th International Workshop on Value Modeling and Business Ontologies; Amsterdam, The Netherlands, February 26th to 27th, 2018, Vol.2239, pp.89-98

2239

2018

Handle:

https://hdl.handle.net/10863/53441

Abstract

REA accounting model

Ontological Analysis

Relators

In this paper we review and discuss some recent attempts at ontological re-engineering of REA in the light of the UFO ontology and the OntoUML language, focusing in particular on different choices concerning the UFO notion of relator. We also take this as an opportunity to clarify and revise Guarino and Guizzardi's general theory of reification and truthmaking proposed in the past.

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Details

Title: On the ontological nature of REA core relations
Creators: N Guarino
Giancarlo Guizzardi
T Sales
Publication Details: VMBO 2018 - Value Modeling and Business Ontologies; Proceedings of the 12th International Workshop on Value Modeling and Business Ontologies; Amsterdam, The Netherlands, February 26th to 27th, 2018, Vol.2239, pp.89-98
Series / Volume: 2239
Publisher: CEUR-WS.org
Identifiers: (UNIBZ)38853614
991007376369301241
Scopus ID: n.a.
Academic Unit: Faculty of Computer Science
Language: English
Resource Type: Conference proceeding
Author Names String: Guarino N, Guizzardi G, Sales T
Additional Description: description: Record is part of a bulk validation set

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