"Enterprise information systems (EIS) and enterprise resource planning systems (ERP) at operational and management levels are often based on standard planning and accountancy tools. Standard structure of these systems leads to existence of subsystems with insufficient crosscut functionality. The paper describes and presents business process modelling focused on utilizing the REA enterprise ontology, which was introduced by William McCarthy in 1982 and which gets rid of the traditional double entry book-keeping system, well-known in accountancy, by focusing on the primary business data derived from real conversions and exchanges. The REA enterprise ontology uses three the most fundamental REA entities (economic resources, economic events and economic agents) and several relationships between these entities (e.g. provide, receive, outflow, inflow, use, consume etc.)." . "Economics and management" . "1822-6515" . "2"^^ . "Enterprise information systems (EIS) and enterprise resource planning systems (ERP) at operational and management levels are often based on standard planning and accountancy tools. Standard structure of these systems leads to existence of subsystems with insufficient crosscut functionality. The paper describes and presents business process modelling focused on utilizing the REA enterprise ontology, which was introduced by William McCarthy in 1982 and which gets rid of the traditional double entry book-keeping system, well-known in accountancy, by focusing on the primary business data derived from real conversions and exchanges. The REA enterprise ontology uses three the most fundamental REA entities (economic resources, economic events and economic agents) and several relationships between these entities (e.g. provide, receive, outflow, inflow, use, consume etc.)."@en . "Business Process Modelling Using REA Ontology"@en . "1" . "7"^^ . . . . "1"^^ . . . "[92444CA18761]" . . "188955" . . "LT - Litevsk\u00E1 republika" . . . "Ka\u0161\u00EDk, Josef" . "Business Process Modelling Using REA Ontology" . "RIV/61989100:27510/11:86081414!RIV13-MSM-27510___" . "REA model, resource, event, agent, business process modelling"@en . "27510" . . . "Business Process Modelling Using REA Ontology"@en . "V" . . . . "Business Process Modelling Using REA Ontology" . "RIV/61989100:27510/11:86081414" . "16" . . . . "Hu\u0148ka, Franti\u0161ek" .