Defining Business Rules for REA Business Models

The REA business model language is an established vehicle (i) to model businesses in terms of domain specific value chains and their key concepts and (ii) to capture business data in terms of accounting artefacts. REA has evolved into a specification that could drive web shops, enterprise/trading information systems, enterprise resource planning systems, etc. Such systems require support for sophisticated business rules in order to decouple business logic from application logic. In this work we present a framework for structural integration of business rules into REA business models.