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Keywords: ontology
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Journal Articles
Journal of Information Systems (2021) 35 (3): 133–154.
Published: 01 September 2021
...Wim Laurier; Satoshi Horiuchi; Monique Snoeck ABSTRACT The formalization of the REA2 ontology presented in this paper offers a minimal set of operationalized semantics for a single white-box model relevant to all business stakeholders independent of their role or involvement in economic...
Includes: Supplementary data