REA Business Modeling Language : Toward a REA based Domain Specific Visual Language

Abstract: Resources Events Agents (REA) ontology is a profound business modeling ontology that was developed to define the architecture of accounting information systems. Nevertheless, REA did not manage to get the same attention as other business modeling ontologies. One reason of such abandon is the absence of a meaningful visual notation for the ontology, which has resulted in an abstruse ontology to non-academic audience. Another reason for this abandon is the fact that REA does not have a standard formal representation. This has resulted in a humble amount of researches which have focused on defining meta-models of the ontology while neglecting the wider purpose of REA-based information systems development. Consequently, the ontology was deviated away from its original purpose, and rather used in business schools. To solve the aforementioned issues, this research presents a Model Driven Development (MDD) technique in the form of a REA-based Domain Specific Visual Language (DSVL) that is implemented within a modeling and code generation editor. This effort was taken in order to answer the question of “How would a REA-DSVL based tool make the REA ontology implementable in the domain of information systems development?” In order to answer the research question, a design science methodology (DSRM) was implemented as the structure of this research. The DSRM was chosen because this research aims to develop three main artifacts. These are; a meta-model of REA, a visual notation of REA, and a REA-DSVL-based modeling and code generation tool. The first phase of the DSRM was to identify the problems which were mentioned earlier, followed by the requirements identification phase which drew the outline of the; meta-model, the visual notation, and the tool. After that, the development phase was conducted in order to develop the aforementioned artifacts. The editor was then demonstrated using a case study of a local company in Stockholm-Sweden. Finally, the resulted artifacts were evaluated based on the collected requirements and the results from the case study. Based on the analyses of the artifacts and the case study, this research was concluded with the result that a REA-based DSVL tool can help in boosting the planning and analysis phases of the software development lifecycle (SDLC). This is achieved by automating some of the conventional software planning and design tasks, which would lead to more accurate systems’ designs; thus, minimizing the time of the planning and design phases. And it can be achieved by abstracting the direct logic of REA through providing functionalities that help users from different backgrounds (academic and professional) to embrace a business modeling editor rather than an ontology; thus, attracting a wider users base for implementing REA.