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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/64239

    Title: 會計流程的塑模工具--REA模型介紹 (上)
    Authors: 周濟群
    Contributors: 淡江大學會計學系
    Keywords: 會計流程;REA模型
    Date: 2004-05
    Issue Date: 2013-03-12 13:13:57 (UTC+8)
    Publisher: 臺北市:中華民國會計研究發展基金會
    Abstract: 隸屬於美國會計學會下的資訊系統學門集合了會計資訊系統各個分項領域的大師,撰寫了12個重要研究領域的彙整性文章,名為"Research Accounting as an Information Systems Discipline"。本刊將區分成五大主題來分別介紹各領域的研究核心內容,首先介紹各界學者公認為會計資訊系統領域中最重要的一項成就,也就是會計流程的塑模工具-「資源、事件、代理人」REA模型。
    Relation: 會計研究月刊=Accounting Research Monthly 222,頁116-124
    DOI: 10.6650%2fARM.2004.222.116
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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