"To meet this objective, we selected the following two topics: { Conceptual Modeling Approaches for E-Business (eCOMO2000) aimed at studying the application of conceptual modeling techniques speci cally to e-business. { The World Wide Web ..."
"literature (see e.g. Steinbart/Romney [12]). But amazingly it does not appear in
the accounting literature (see e.g. Harrison/Horngren/Thomas/Suwardy [6] and
Horngren/ Harrison/Oliver [7]). This non-existence of the REA business ontology
in the accounting literature leads to the two primary research questions of this
paper: • Why is the REA business ontology despite its conceptual merits not
present in the traditional accounting li ..."