ＲＥＡ会计模型：中外研究现状评述(3)
2017-09-15 06:51
导读：参考文献： [1] Denna et al.1993. Event Driven Business Solutions. Homewood, IL:Irwin. [2] David, J.S.: Three ’Events” That Define a REA Methodology for Systems Analysis, Design and Implementa
参考文献：
[1] Denna et al.1993. Event Driven Business Solutions. Homewood, IL:Irwin.
[2] David, J.S.: Three ’Events” That Define a REA Methodology for Systems Analysis, Design and Implementation, Proceedings of the Annual Meeting of the American Accounting Association , 1997.
[3] Geerts and W. E. McCarthy. 2002. “An Ontological Analysis of the Economic Primitives of the Extended-REA Enterprise Information Architecture.” International Journal of Accounting Information Systems. (2002).
[3]蒋 楠:事项会计、数据库会计及REA会计的比较研究.财会通讯,2007(01).
[4]毛元青 杨海东 张荣荣:基于REA模型的会计信息系统.哈尔滨商业大学学报，2006（04）.
[5]代逸生 陆峻梅:财务业务一体化会计信息系统中记账凭证自动生成.中国管理信息化，2006（09）.
[6]李宗洋 王志亮:基于REA-XBRL和数据接口技术的会计信息质量改善研究.中国管理信息化，2008（11）.
