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Background of the REA (Resource, Event, Agent) model which this software is based on:
Bill McCarthy's REA papers
McCarthy's original 1982 REA paper
REA ontology paper
Extending REA from internal business systems into larger economic networks:
Radically Distributed Supply Chain Systems
A semantic model for Internet supply chain collaboration a little dated and most of the internal links are broken, but still useful
ISO Accounting and Economic Ontology based on REA
REA Beyond the Enterprise