Work

An ontological analysis of the economic primitives of the extended-REA enterprise information architecture

Year: 2002

Type: article

Source: International Journal of Accounting Information Systems

DOI: 10.1016/s1467-0895(01)00020-3

Authors: Guido L Geerts, William E McCarthy

Institutions: University of Delaware, Michigan State University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2048732161

FWCI: 24.55

Cites: 32

Cited by: 295

Related to: 10