A Domain Specific Modeling Language for REA

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Mayrhofer, D., Sonnenberg, C., Hofreiter, B., & Huemer, C. (2011). A Domain Specific Modeling Language for REA. Paper presented at the 5th International Workshop on Value Modeling and Business Ontology (VMBO 2011), Ghent, Belgium.

Publication type

Paper in Conference Proceedings


The Resource-Event-Agent (REA) ontology has its roots in the accounting discipline and was originally developed as a reference framework to conceptualize economic phenomena in an enterprise. In its proposal in 1982, McCarthy already had the vision to facilitate the design of data structures of accounting information systems by means of REA. Since this time the REA model has been further extended and evolved into a domain ontology. All REA concepts are based on well established concepts of the literature in economic theory - which is certainly one of the strengths of REA. However, REA has no dedicated representation format and, consequently, no graphical syntax. Thus, users may struggle when describing the REA models leading to the impression that REA is a rather heavy-weight approach. A dedicated graphical syntax - such as it exists for e3-value - may help in overcoming this problem and may lead to a much more significant adoption of REA. Accordingly, we have started the endeavor of developing a domain specific modeling language for REA.


Wertorientiertes Prozessmanagement
internes Projekt, since January 2008

Das Denken in Prozessen hat sich bewährt, um Arbeitsabläufe über Abteilungsgrenzen hinweg zu gestalten. Konzepte wie Total Quality Management, Continuous Improvement und Total Reengineering sind ... more ...

Towards a Value-oriented Perspective on Business Process Management - On the Design of Methods to Evaluate the Economic Impact of Alternative Process Designs
PhD-Thesis, October 2008 until February 2013 (finished)

Aus sich der Wirtschaftsinformatik können Organisationen als Informationssysteme - Mensch-Aufgabe-Technik-Systeme - verstanden werden. Diesem Verständnis folgend sind technische und ... more ...


Organizational Units

  • Institute of Information Systems
  • Hilti Chair of Business Process Management