A Bunge-Wand-Weber (BWW) ontological evaluation was performed to evaluate the REA enterprise ontology for appropriateness as a basis for today's enterprise systems. A BWW ontological evaluation emphasizes two criteria (completeness and clarity) and two independent mappings (representation and interpretation). The results of the evaluation confirm that the majority of the REA constructs correspond with a subset of the BWW constructs. Based on the results of this study, there are recommended modifications to the REA enterprise ontology including extensions associated with state, event, and system related constructs, as well as other clarifications.

Keywords:
REA, ontological evaluation, Bunge-Wand-Weber
2013
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