1William E.McCarthy. The REA Accounting Model. A Generalized Framework for Accounting Systems in a Shared Data Environment. The Accounting Review,Vol.57,No.3 (Jul., 1982), pp.554-578. 被引量：1
2William E.McCarthy, Guido Geerts."Using Object Templates from the REA Accounting Model to Engineer Business Processes and Tasks,"The Review of Business Information Systems,vol.5,no. 4,2001, pp.89-108. 被引量：1
3Dunn,C. L.,J.O.Cherrington,and A. S. Hollander. 2005. Enterprise Information Systems. 3rd edition. New York, NY. McGraw-Hill Irwin. 被引量：1
