| An ontological analysis of the economic primitives of the extended-REA enterprise information architecture GL Geerts, WE McCarthy International Journal of Accounting Information Systems 3 (1), 1-16, 2002 | 418 | 2002 |
| A design science research methodology and its application to accounting information systems research GL Geerts International journal of accounting Information Systems 12 (2), 142-151, 2011 | 397 | 2011 |
| The ontological foundation of REA enterprise information systems GL Geerts, WE McCarthy Annual Meeting of the American Accounting Association, Philadelphia, PA 362 …, 2000 | 250 | 2000 |
| An accounting object infrastructure for knowledge-based enterprise models G Geerts, WE McCarthy IEEE Intelligent Systems and Their Applications 14 (4), 89-94, 1999 | 206 | 1999 |
| Policy‐level specifications in REA enterprise information systems GL Geerts, WE McCarthy Journal of Information Systems 20 (2), 37-63, 2006 | 157 | 2006 |
| A supply chain of things: The EAGLET ontology for highly visible supply chains GL Geerts, DE O'Leary Decision Support Systems 63, 3-22, 2014 | 120 | 2014 |
| Modeling business enterprises as value-added process hierarchies with resource-event-agent object templates GL Geerts, WE McCarthy Business Object Design and Implementation: OOPSLA’95 Workshop Proceedings 16 …, 1997 | 91 | 1997 |
| Integrating information technology into accounting research and practice GL Geerts, LE Graham, EG Mauldin, WE McCarthy, VJ Richardson Accounting Horizons 27 (4), 815-840, 2013 | 79 | 2013 |
| Augmented intensional reasoning in knowledge‐based accounting systems GL Geerts, WE McCarthy Journal of Information Systems 14 (2), 127-150, 2000 | 78 | 2000 |
| Using object templates from the REA accounting model to engineer business processes and tasks GL Geerts, WE McCarthy The Review of Business Information Systems 5 (4), 89-108, 2001 | 73 | 2001 |
| An REA ontology-based model for mapping big data to accounting information systems elements US Murthy, GL Geerts Journal of Information Systems 31 (3), 45-61, 2017 | 31 | 2017 |
| Automated integration of enterprise accounting models throughout the systems development life cycle GL Geerts, WE McCarthy, SR Rockwell Intelligent Systems in Accounting, Finance & Management 5 (3), 113-128, 1996 | 28 | 1996 |
| The extended use of intensional reasoning and epistemologically adequate representations in knowledge-based accounting systems G Geerts, WE McCarthy Proceedings of the Twelfth International Workshop on Expert Systems and …, 1992 | 27 | 1992 |
| Database accounting systems G Geerts, WE McCarthy Information Technology Perspectives in Accounting: An Integrated Approach, B …, 1991 | 27 | 1991 |
| An XML architecture for operational enterprise ontologies GL Geerts Journal of Emerging Technologies in Accounting 1 (1), 73-90, 2004 | 23 | 2004 |
| Business process modeling: An accounting information systems perspective F Gailly, GL Geerts International Journal of Accounting Information Systems 15 (3), 185-192, 2014 | 21 | 2014 |
| A note on an architecture for integrating cloud computing and enterprise systems using REA GL Geerts, DE O'Leary International Journal of Accounting Information Systems 19, 59-67, 2015 | 18 | 2015 |
| Ontology-driven business rule specification F Gailly, GL Geerts Journal of Information Systems 27 (1), 79-104, 2013 | 18 | 2013 |
| Toward a perdurantist ontology of contracts S de Cesare, GL Geerts Advanced Information Systems Engineering Workshops: CAiSE 2012 International …, 2012 | 16 | 2012 |
| Ontological reengineering of the REA-EO using UFO F Gailly, G Geerts, G Poels International Workshop on Ontology-Driven Software Engineering, OOPSLA 10 …, 2009 | 16 | 2009 |
Daniel E. O'LearyProfessor of Accounting and Information Systems, University of Southern CaliforniaVerified email at usc.edu