=Paper=
{{Paper
|id=Vol-125/paper-6
|storemode=property
|title=Evaluating the REA Enterprise Ontology from an Operational Perspective
|pdfUrl=https://ceur-ws.org/Vol-125/paper3-title-abstract.pdf
|volume=Vol-125
|authors=S.E. Borch,C. Stefansen
}}
==Evaluating the REA Enterprise Ontology from an Operational Perspective==
<pdf width="1500px">https://ceur-ws.org/Vol-125/paper3-title-abstract.pdf</pdf>
<pre>
    Evaluating the REA Enterprise Ontology from
             an Operational Perspective

                 Signe Ellegård Borch(1) Christian Stefansen(2)

  (1) The IT University of Copenhagen, Glentevej 67, 2400 Copenhagen NV, Denmark
(2) DIKU, University of Copenhagen, Universitetsparken 1, 2100 Copenhagen OE, Den-
                                       mark
                      elleborch@itu.dk cstef@diku.dk



  Abstract. Recently, there has been an increasing interest in building ontologies
  for the enterprise domain, and a number of attempts already exist [4,16]. The
  Resources/Events/Agents model (REA) is one such ontology. In the following
  we describe the challenges we have experienced in understanding the REA
  model’s most central ontological pattern, the economic exchange. The result is
  three points, which we argue are pivotal to success when constructing enter-
  prise ontologies: (1) a rigorous instance/type distinction, (2) a strong emphasis
  on cardinalities between the objects involved, and (3) a thorough analysis of the
  trade-offs between size and fit. Using these three points as guidance will speed
  up the process of building ontologies for interoperability. The overall lesson
  learned is that postponement of the operational aspects of the ontology should
  be avoided.




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</pre>