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Keywords: event
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Journal Articles
An Executable Axiomatization of the REA2 Ontology
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2021) 35 (3): 133–154.
Published: 01 September 2021
... activities. This paper's theoretical innovations are the use of MERODE to model increment and decrement semantics as fundamental stand-alone concepts that simultaneously affect economic resources, event, agents, and the semantics of the stock-flow, participation, and ownership associations...
Includes: Supplementary data