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The REA Modeling Approach To Teaching Accounting Information Systems PDF

15 Pages·2016·English
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by ['Caroline Artz']| 2016| 15 pages| English

About The REA Modeling Approach To Teaching Accounting Information Systems

This document discusses the REA (Resources, Events, Agents) modeling approach for teaching accounting information systems. It describes the origins and development of REA modeling from the author's work in the 1970s applying semantic database theory to accounting. REA modeling represents accounting transactions and business processes using a pattern of economic resources, events, and agents. It has been expanded for use in AIS courses to model enterprise value chains, business workflows, and future commitments. The document outlines the basic components of REA modeling and how the author uses it to teach AIS courses.

Detailed Information

Author:['Caroline Artz']
Publication Year:2016
Pages:15
Language:English
Format:PDF
Price:FREE
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