Identifying Ontological Modifications to the Resource-Event-Agent (REA) Enterprise Ontology Using a Bunge-Wand-Weber Ontological Evaluation
David P. Tegarden, Ludwig Christian Schaupp, Richard B. Dull · Journal of Information Systems · 2013
ABSTRACT A Bunge-Wand-Weber (BWW) ontological evaluation was performed to evaluate the REA enterprise ontology for appropriateness as a basis for today's enterprise systems. A BWW ontological evaluation emphasizes two criteria (completeness and clarity) and two independent mappings (representation and interpretation). The results of the evaluation confirm that the majority of the REA constructs correspond with a subset of the BWW constructs. Based on the results of this study, there are recommended modifications to the REA enterprise ontology including extensions associated with state, event, and system related constructs, as well as other clarifications.