<<??????????>> ?? - ?? - ??? ????? (REA enterprise ontology) ~?????~

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ltlt??????????gtgt?? - ?? - ??? ?????(REA
enterprise ontology)?????

• ???
• ???????????
• 2007.10.19

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???????

• ??????????????,?????????????,?????????????????????
  ????
• ???????,??????????,???????????????????????????????
  ????????????????????,?????????
• ???????,??????????,???????????????????????????????
  ?????,???????

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REA ??????

• REA (Resource - Event - Agent) ????????William
  E. McCarthy??,???????????ER????????(entity)???????
  ????????,??????,????????????
• REA???????Accounting Review????????
  (1979,1982),????????????????????????????????,?????
  ?????,McCarthy???????????????????
• ????15??ERP?????,???????ERP?????REA??????,?????AIS
  ?????????????

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REA ?????

• REA??????????ER?????????
• Geerts and McCarthy?1990???????REA??????,?REA?????
  ??????????????????????(enterprise domain
  ontology)?
• ???(ontology)??????????
• ?????(domain ontology)??????????????
• REA?????????????????(construct)???,??????????????
  ?????????
• ?????????????ERP (enterprise resource
  planning)???OLeary (1999)??REA????SAP
  ERP???????????,???????????,?SAP
  ERP??????????REA??????

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??????????

• ???????????,??????????????????????(representation)
  ?????????,????????????
• ??(pattern)??????
• ????(object pattern)????????????????????????????
  ?????????????,??????????????????????
• ????(script pattern)????????????????????????????
  ??????????????????????????????????????????????????
  ?,?????????????

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REA ????????

• Dunn and McCarthy (1997)??REA????????
• ?????(database-oriented)????????????????????????
  ??????,???????????????????????????
• ????(semantic-oriented)?????????????????????????
  ???????????????,??????(artificial
  construct)??????,??REA?????????????????
• ?????(structure-oriented)???????????????

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REA ???????

• REA?????????????????????,?????????????,???????????
  ?????????
• ???????,???????????(???????)??,????????????,??????
  ?????????????????????
• ???,REA???????????????????????????????,???????????
  ??(derivable attributes),?????????
• ????,?????????REA???ERP??,?????????REA????????????
  ?????(compromise)???,???????????

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REA ????????

• Dunn et al. (EIS, 2005)?REA???????????????
• ?????(value system level)???????????????(????????
  ????/???????)?????
• ????(value chain level)??????????????????????
• ?????(business process level)????????????????????
  ???????
• ???(task level)????????????????

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REA?????

• ????????????????????????,????????REA?????????

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???????
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?????
XX??
???
?????
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REA????

• ?????????????????????????,????????REA?????????

??
????
??
??
??
???
????
??????
????
???
????
????
??????
????
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REA?????

• ???????????????????????????(entity)???????(relatio
  nship),??????????,??REA?????????????????

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REA???

• ????????????????(workflow)??,???????????,?????????
  ??
• ?????????,????????????????????????,???????????????
  ????????UML??????????

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???????

• REA?????????(event)???,???????(resource)??????????
  ????(agent)?
• REA?????????????
• ????(economic event)?REA????????,???????????????(
  duality)?????????????????,??(????)???(????)???(???
  ?)???(????)??????????
• ??/??????(contract/mutual commitment
  event)?????????????????,????????????,??????????,?
  ???????????
• ????(instigation event)?????????????????,???????,
  ???????????,????????

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???????..

• ???????(reversal economic event)?????????????????
  ,??????????????,???????????,????????????????
• ?????????????,J. S. David (2007)???REA????????????
  
• ???????????????,???????????????
• ????(business event)?????????????????????????,??
  ??????????????
• ????(information event)????????????????????????,?
  ???????????????????

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???????..

• J. A. Hall (AIS, 2007)?????????????
• ????(operating event)???????????,???????????????
  ??????
• ????(information event)??????????????????
• ??????(decision/management event)??????????????
• ??????????,??,?????? ?? ????????? ?? ????????? ??
  ???????

16
???????

• REA?????????????
• ??(resource)??????????????,?????????????,???????
  ??
• ????(resource type)????????????????,????????????
  ?????(???????????????)?

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????????

• REA?????????????
• ?????(internal agent)???????????????
• ?????(external agent)??????????????(??????)?
• ?????????????????,?????agent ?????????
• Agent ????????????????????,MLB ? free
  agent,???????????,??????????????

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???????

• REA??????????????????
• ???????
• ????(duality)????????????????
• ????(reciprocal)??????????????????????????REA????
  ???????????????????,???????????
• ????(fulfillment)????????????????????,???????????
  ?????
• ????(reversal)???????????????????????
• ???????????
• ????(participation)???????????????

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???????...

• ??????????
• ??-????(stock-flow)?????????????
• ????(reservation)???????????????
• ????(proposition)?????????????
• ????????
• ????(assignment)??????????????
• ????(responsibility)?????????????
• ????
• ????(custody)??????????????
• ????(linkage)??????????
• ?????(typification)?????????????
• ?????(generalization)??????????

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?????

• REA??????????,????AIS????????????
• Dunn et al. (EIS, 2005)????????????????
• Romney Steinbart (AIS, 2006)?REA??????????????,
  ???????
• Chang Ingraham (MDAS, 2007)?????????????????,??
  ???????,????(outflow)???????,????(inflow)??????
  ????,??????(inside participation)??????????,?????
  ?(outside participation)?

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?????????
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??????????
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??????????
??????