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D. Mayrhofer, C. Huemer, B. Hofreiter, C. Sonnenberg:
"REA-XML: An Unambiguous Language for REA Business Models";
Vortrag: The 8th IEEE International Conference on e-Business Engineering (ICEBE 2011), Beijing, China; 19.10.2011 - 21.10.2011; in: "The 8th IEEE International Conference on e-Business Engineering (ICEBE 2011)", (2011), S. 44 - 51.

Conceptual languages to describe business models - not business process models - become increasingly important. One of the most expressive approaches towards business models is the Resource-Event-Agent (REA) ontology. REA has a substantial back-up in economic and accounting theory, but did lack a dedicated representation language for many years. Recently, we have introduced a domain specific modeling language including a REA meta model and a pertinent graphical notation. In this paper we build upon our previous work, but aim for a representation language that is able to serve as a serialization syntax also for other REA modeling approaches using UML class diagrams or OWL, etc. As a result we come up with REA-XML, an XML schema that allows a precise, tool-independent representation of REA models and that may also serve as an REA model exchange language between different tools.

REA XML business models

http://publik.tuwien.ac.at/files/PubDat_200218.pdf