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

By Guido L. Geerts, William E. McCarthy. International Journal of Accounting Information Systems, 2002

304 citations recorded by the source corpus.

Subfields: Computer Networks and Communications, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/bdb3c0dff85ccac17bd52e5498748084db460944

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Computer Networks and Communications

1. Sudha Ram
2. S. March
3. Alan R. Hevner
4. Jinsoo Park

In Management Information Systems

1. Sudha Ram
2. Anders Rom
3. S. March
4. Alan R. Hevner
5. Carsten Rohde
6. Jinsoo Park

In Strategy and Management

1. Sudha Ram
2. S. March
3. Alan R. Hevner
4. Jinsoo Park

Citations in the corpus

• Design Science in Information Systems Research (2004, methodology): “…on one class of artifact, the instantiation (system), although other research efforts have also focused on the evaluation of constructs (e.g., Batra et al. 1990; Kim and March 1995; Bodart et al. 2001; Geerts and McCarthy 2002) and methods (e.g., Marakas and Elam 1998; Sinha and Vessey 1999).”
• Management accounting and integrated information systems: A literature review (2007, background): “The characteristics of these management accounting techniques are different in a number of ways (allocations, frequency, precision, scope, etc.).”