{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,3,19]],"date-time":"2025-03-19T14:21:15Z","timestamp":1742394075665},"publisher-location":"Berlin, Heidelberg","reference-count":45,"publisher":"Springer Berlin Heidelberg","isbn-type":[{"type":"print","value":"9783540720348"},{"type":"electronic","value":"9783540720355"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"DOI":"10.1007\/978-3-540-72035-5_19","type":"book-chapter","created":{"date-parts":[[2007,6,5]],"date-time":"2007-06-05T16:02:15Z","timestamp":1181059335000},"page":"245-259","source":"Crossref","is-referenced-by-count":14,"title":["Towards Ontology-Driven Information Systems: Redesign and Formalization of the REA Ontology"],"prefix":"10.1007","author":[{"given":"Frederik","family":"Gailly","sequence":"first","affiliation":[]},{"given":"Geert","family":"Poels","sequence":"additional","affiliation":[]}],"member":"297","reference":[{"key":"19_CR1","doi-asserted-by":"publisher","first-page":"199","DOI":"10.1006\/knac.1993.1008","volume":"5","author":"T.R. Gruber","year":"1993","unstructured":"Gruber, T.R.: A translation approach to portable ontology specifications. Knowledge Acquisition\u00a05, 199\u2013220 (1993)","journal-title":"Knowledge Acquisition"},{"key":"19_CR2","first-page":"25","volume-title":"Towards Very Large Knowledge Bases: Knowledge Building and Knowledge Sharing","author":"N. Guarino","year":"1995","unstructured":"Guarino, N., Giaretta, P.: Ontologies and Knowledge Bases: Towards a Terminological Clarification. In: Mars, N. (ed.) Towards Very Large Knowledge Bases: Knowledge Building and Knowledge Sharing, pp. 25\u201332. IOS press, Amsterdam (1995)"},{"key":"19_CR3","doi-asserted-by":"crossref","DOI":"10.1007\/978-3-662-04396-7","volume-title":"Ontologies: A Silver Bullet for Knowledge Management and Electronic Commerce","author":"D. Fensel","year":"2001","unstructured":"Fensel, D.: Ontologies: A Silver Bullet for Knowledge Management and Electronic Commerce. Springer, Heidelberg (2001)"},{"key":"19_CR4","unstructured":"Borst, W.N.: Construction of Engineering Ontologies. Centre for Telematica and Information Technology, Enschede, The Netherlands (1997)"},{"key":"19_CR5","volume-title":"Ontological Engineering","author":"A. G\u00f3mez-P\u00e9rez","year":"2004","unstructured":"G\u00f3mez-P\u00e9rez, A., Fern\u00e1ndez-L\u00f3pez, M., Corcho, O.: Ontological Engineering. Springer, Heidelberg (2004)"},{"key":"19_CR6","first-page":"3","volume-title":"Proceedings of FOIS\u201998","author":"N. Guarino","year":"1998","unstructured":"Guarino, N.: Formal Ontology and Information Systems. In: Proceedings of FOIS\u201998, Trento, Italy, pp. 3\u201315. IOS Press, Amsterdam (1998)"},{"key":"19_CR7","doi-asserted-by":"crossref","unstructured":"Gailly, F., Poels, G.: Ontology-driven Business Modelling: Improving the Conceptual Representation of the REA-ontology. FEB Working paper series. Faculty of Economics and Business Administration, Ghent University (2007)","DOI":"10.1007\/978-3-540-75563-0_28"},{"key":"19_CR8","doi-asserted-by":"crossref","unstructured":"Assmann, U., Zchaler, S., Wagner, G.: Ontologies, Meta-Models, and the Model-Driven Paradigm. In: Calero, C., Ruiz, F., Piattini, M. (eds.) Ontologies for Software Engineering and Software Technology (2006)","DOI":"10.1007\/3-540-34518-3_9"},{"key":"19_CR9","series-title":"Lecture Notes in Computer Science","first-page":"400","volume-title":"Advanced Information Systems Engineering","author":"Z. Baida","year":"2005","unstructured":"Baida, Z., et al.: An ontological approach for eliciting and understanding needs in e-services. In: Pastor, \u00d3., Falc\u00e3o e Cunha, J. (eds.) CAiSE 2005. LNCS, vol.\u00a03520, pp. 400\u2013414. Springer, Heidelberg (2005)"},{"key":"19_CR10","unstructured":"Dietz, J.L.G.: System Ontology and its role in Software Development. In: Castro, J., Teniente, E. (eds.) Advanced Information Systems Engineering wokshops (CAiSE 2005), Porto, Portugal, 2, FEUP edicoes, pp. 273\u2013284 (2005)"},{"key":"19_CR11","volume-title":"Handbook on Enterprise Architecture","author":"M. Grunninger","year":"2003","unstructured":"Grunninger, M.: Enterprise Modelling. In: Bernus, P., Nemes, L., Schmidt, G. (eds.) Handbook on Enterprise Architecture, Springer, Heidelberg (2003)"},{"key":"19_CR12","doi-asserted-by":"publisher","first-page":"293","DOI":"10.1006\/ijhc.1996.0091","volume":"46","author":"N. Guarino","year":"1997","unstructured":"Guarino, N.: Understanding, building and using ontologies. International Journal of Human-Computer Studies\u00a046, 293\u2013310 (1997)","journal-title":"International Journal of Human-Computer Studies"},{"key":"19_CR13","series-title":"Lecture Notes in Computer Science","doi-asserted-by":"publisher","first-page":"336","DOI":"10.1007\/11837862_32","volume-title":"Business Process Management Workshops","author":"S. Castano","year":"2006","unstructured":"Castano, S., Ferrara, A., Montanelli, S.: Ontology knowledge spaces for semantic collaboration in networked enterprises. In: Eder, J., Dustdar, S. (eds.) BPM Workshops 2006. LNCS, vol.\u00a04103, pp. 336\u2013347. Springer, Heidelberg (2006)"},{"key":"19_CR14","series-title":"Lecture Notes in Computer Science","doi-asserted-by":"publisher","first-page":"390","DOI":"10.1007\/11678564_35","volume-title":"Business Process Management Workshops","author":"M. Vujasinovic","year":"2006","unstructured":"Vujasinovic, M., Marjanovic, Z.: Data level enterprise applications integration. In: Bussler, C.J., Haller, A. (eds.) BPM 2005. LNCS, vol.\u00a03812, pp. 390\u2013395. Springer, Heidelberg (2006)"},{"key":"19_CR15","volume-title":"Interoperability of Enterprise Software and Applications","author":"S. Izza","year":"2006","unstructured":"Izza, S., Vincent, L., Burlat, P.: A Framework for Semantic Enterprise Integration. In: Konstantas, D., et al. (eds.) Interoperability of Enterprise Software and Applications, Springer, Heidelberg (2006)"},{"key":"19_CR16","doi-asserted-by":"publisher","first-page":"46","DOI":"10.1109\/5254.920599","volume":"16","author":"S.A. McIlraith","year":"2001","unstructured":"McIlraith, S.A., Son, T.C., Zeng, H.L.: Semantic Web services. IEEE Intelligent Systems & Their Applications\u00a016, 46\u201353 (2001)","journal-title":"IEEE Intelligent Systems & Their Applications"},{"key":"19_CR17","unstructured":"W3C: Web Service Modeling Ontology (WSMO) (2006)"},{"key":"19_CR18","first-page":"1","volume":"3","author":"G.L. Geerts","year":"2002","unstructured":"Geerts, G.L., McCarthy, W.E.: An Ontological Analysis of the Economic Primitives of the Extended-REA Enterprise Information Architecture. IJAIS\u00a03, 1\u201316 (2002)","journal-title":"IJAIS"},{"key":"19_CR19","doi-asserted-by":"crossref","first-page":"269","DOI":"10.2307\/25148731","volume":"30","author":"G.N. Allen","year":"2006","unstructured":"Allen, G.N., March, S.T.: The effects of state-based and event-based data representation on user performance in query formulation tasks. MIS Quarterly\u00a030, 269\u2013290 (2006)","journal-title":"MIS Quarterly"},{"key":"19_CR20","unstructured":"Geerts, G., McCarthy, W.E.: The Ontological Foundation of REA Enterprise Information Systems (2005)"},{"key":"19_CR21","doi-asserted-by":"crossref","unstructured":"Geerts, G., McCarthy, W.E.: Policy-Level Specification in REA Enterprise Information Systems. Journal of Information Systems, Fall (2006)","DOI":"10.2308\/jis.2006.20.2.37"},{"key":"19_CR22","unstructured":"UN\/CEFACT: UN\/CEFACT Modeling Methodology (UMM) User Guide (2003)"},{"key":"19_CR23","unstructured":"ECIMF: E-Commerce Integration Meta-Framework. Final draft. ECIMF Project Group (2003)"},{"key":"19_CR24","doi-asserted-by":"crossref","unstructured":"O\u2019Leary, D.: Different Firms, Different Ontologies, and No One Best Ontology. IEEE Intelligent Systems, 72-78 (Sep.\/Oct. 2000)","DOI":"10.1109\/MIS.2000.1227234"},{"key":"19_CR25","unstructured":"McCarthy, W.E.: The REA Accounting Model: A Generalized Framework for Accounting Systems in A Shared Data Environment. The Accounting Review, 554-578 (July1982)"},{"key":"19_CR26","volume-title":"Knowledge Representation: Logical, Philosophical, and Computational Foundations","author":"J. Sowa","year":"1999","unstructured":"Sowa, J.: Knowledge Representation: Logical, Philosophical, and Computational Foundations. Brooks\/Cole, Pacific Grove (1999)"},{"key":"19_CR27","volume-title":"Model-driven design using business patterns","author":"P. Hruby","year":"2006","unstructured":"Hruby, P.: Model-driven design using business patterns. Springer, New York (2006)"},{"key":"19_CR28","volume-title":"Enterprise Information Systems: A Pattern Based Approach","author":"C.L. Dunn","year":"2005","unstructured":"Dunn, C.L., Cherrington, J.O., Hollander, A.S.: Enterprise Information Systems: A Pattern Based Approach. McGraw-Hill, New York (2005)"},{"key":"19_CR29","unstructured":"Gailly, F., Poels, G.: Towards a Formal Representation of the Resource Event Agent Pattern. In: International Conference on Enterprise Systems and Accounting (ICESAcc), Greece (2006)"},{"key":"19_CR30","unstructured":"Bialecki, A.: REA ontology (2001), http:\/\/www.getopt.org\/ecimf\/contrib\/onto\/REA\/"},{"key":"19_CR31","unstructured":"Chou, C.-C.: Using ontological methodology in building the accounting knowledge model \u2013 REAP. In: 2006 AAA mid-year meeting - 2006 AI\/ET Workshop (2006)"},{"key":"19_CR32","unstructured":"Jarrar, M.: Towards Methodological Principles for Ontology Engineering. STARLAB. Vrije Universiteit Brussel, Brussel (2005)"},{"key":"19_CR33","volume-title":"Working Notes of the AAAI Spring Symposium on Ontological Engineering","author":"M. Fern\u00e1ndez-L\u00f3pez","year":"1997","unstructured":"Fern\u00e1ndez-L\u00f3pez, M., G\u00f3mez-P\u00e9rez, A., Juristo, N.: METHONTOLOGY: From ontological art towards ontological engineering. In: Working Notes of the AAAI Spring Symposium on Ontological Engineering, Stanford, AAAI Press, Menlo Park (1997)"},{"key":"19_CR34","series-title":"Lecture Notes in Artificial Intelligence","doi-asserted-by":"publisher","first-page":"139","DOI":"10.1007\/3-540-48775-1_9","volume-title":"Knowledge Acquisition, Modeling and Management","author":"A. G\u00f3mez-P\u00e9rez","year":"1999","unstructured":"G\u00f3mez-P\u00e9rez, A., Rojas, M.D.: Ontological Reengineering and Reuse. In: Fensel, D., Studer, R. (eds.) EKAW 1999. LNCS (LNAI), vol.\u00a01621, pp. 139\u2013156. Springer, Heidelberg (1999)"},{"key":"19_CR35","series-title":"Lecture Notes in Computer Science","doi-asserted-by":"crossref","first-page":"198","DOI":"10.1007\/978-3-540-30475-3_15","volume-title":"The Semantic Web \u2013 ISWC 2004","author":"S. Brockmans","year":"2004","unstructured":"Brockmans, S., et al.: Visual Modeling of OWL DL Ontologies Using UML. In: McIlraith, S.A., Plexousakis, D., van Harmelen, F. (eds.) ISWC 2004. LNCS, vol.\u00a03298, pp. 198\u2013213. Springer, Heidelberg (2004)"},{"key":"19_CR36","unstructured":"Hartmann, J., et al.: Methods for ontology evaluation. Knowledge Web Deliverable D1.2.3, v. 1.3.1 (2005)"},{"key":"19_CR37","unstructured":"Gangemi, A., et al.: A theoretical framework for ontology evaluation and validation. In: Proceedings of SWAP 2005, the 2nd Italian Semantic Web Workshop, Trento, Italy. CEUR Workshop Proceedings, vol.\u00a0166 (2005)"},{"key":"19_CR38","unstructured":"Lassila, O., McGuiness, D.L.: The Role of Frame-Based Representations on the Semantic Web. Technical Report. Knowledge System Laboratory, Stanford University, Stanford, California (2001)"},{"key":"19_CR39","doi-asserted-by":"publisher","first-page":"61","DOI":"10.1017\/S0269888902000358","volume":"17","author":"P. Kogut","year":"2002","unstructured":"Kogut, P., et al.: UML for ontology development. Knowledge Engineering Review\u00a017, 61\u201364 (2002)","journal-title":"Knowledge Engineering Review"},{"key":"19_CR40","series-title":"Lecture Notes in Computer Science","doi-asserted-by":"crossref","first-page":"22","DOI":"10.1007\/978-3-540-30481-4_3","volume-title":"Web Information Systems \u2013 WISE 2004 Workshops","author":"S. Spaccapietra","year":"2004","unstructured":"Spaccapietra, S., et al.: On Using Conceptual Modeling for Ontologies. In: Bussler, C.J., et al. (eds.) WISE-WS 2004. LNCS, vol.\u00a03307, pp. 22\u201323. Springer, Heidelberg (2004)"},{"key":"19_CR41","series-title":"Lecture Notes in Computer Science","doi-asserted-by":"publisher","first-page":"710","DOI":"10.1007\/11575863_90","volume-title":"On the Move to Meaningful Internet Systems 2005: OTM 2005 Workshops","author":"P. Spyns","year":"2005","unstructured":"Spyns, P.: Object Role Modelling for ontology engineering in the DOGMA framework. In: Meersman, R., Tari, Z., Herrero, P. (eds.) OTM-WS 2005. LNCS, vol.\u00a03762, pp. 710\u2013719. Springer, Heidelberg (2005)"},{"key":"19_CR42","doi-asserted-by":"publisher","first-page":"127","DOI":"10.1016\/S0306-4379(98)00005-2","volume":"23","author":"J. Mylopoulos","year":"1998","unstructured":"Mylopoulos, J.: Information modeling in the time of the revolution. Information Systems\u00a023, 127\u2013155 (1998)","journal-title":"Information Systems"},{"key":"19_CR43","doi-asserted-by":"publisher","first-page":"358","DOI":"10.1016\/j.datak.2005.07.007","volume":"58","author":"I. Davies","year":"2006","unstructured":"Davies, I., et al.: How do practioners use conceptual modeling in practice? Data & Knowledge Engineering\u00a058, 358\u2013380 (2006)","journal-title":"Data & Knowledge Engineering"},{"key":"19_CR44","unstructured":"OMG: Ontology Definition Metamodel: OMG Adopted Specification (ptc\/06-10-11). Object Management Group (2006)"},{"key":"19_CR45","volume-title":"World Wide Web Conference (WWW 2005)","author":"J. Bruyn de","year":"2005","unstructured":"de Bruyn, J., et al.: OWL DL vs. OWL Flight: Conceptual Modeling and Reasoning for the Semantic Web. In: World Wide Web Conference (WWW 2005), Chiba, Japan, ACM Press, New York (2005)"}],"container-title":["Lecture Notes in Computer Science","Business Information Systems"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/link.springer.com\/content\/pdf\/10.1007\/978-3-540-72035-5_19.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2020,11,19]],"date-time":"2020-11-19T05:28:20Z","timestamp":1605763700000},"score":1,"resource":{"primary":{"URL":"http:\/\/link.springer.com\/10.1007\/978-3-540-72035-5_19"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[null]]},"ISBN":["9783540720348","9783540720355"],"references-count":45,"URL":"https:\/\/doi.org\/10.1007\/978-3-540-72035-5_19","relation":{},"subject":[]}}