Frederik Gailly, Wim Laurier, Geert Poels. Positioning and Formalizing the REA Enterprise Ontology. J. Information Systems, 22(2):219-248, 2008. [doi]
@article{GaillyLP08,
title = {Positioning and Formalizing the REA Enterprise Ontology},
author = {Frederik Gailly and Wim Laurier and Geert Poels},
year = {2008},
doi = {10.2308/jis.2008.22.2.219},
url = {https://doi.org/10.2308/jis.2008.22.2.219},
researchr = {https://researchr.org/publication/GaillyLP08},
cites = {0},
citedby = {0},
journal = {J. Information Systems},
volume = {22},
number = {2},
pages = {219-248},
}