The DOI matches its Crossref record; 21 of the 21 references it cites were found in a registry or an index.
An ontological analysis of the economic primitives of the extended-REA enterprise information architecture
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
A translation approach to portable ontology specifications
Gruber, T. R. (1993) · Knowledge Acquisition · doi:10.1006/knac.1993.1008 · Cited by 12,752
The Entity Relationship Model — Toward a Unified View of Data
Chen, P. P.-S. (2002) · Software Pioneers · doi:10.1007/978-3-642-59412-0_18 · Cited by 5,751
The entity-relationship model—toward a unified view of data
Chen, P. P.-S. (1976) · ACM Transactions on Database Systems · doi:10.1145/320434.320440 · Cited by 4,708
Conceptual Structures: Information Processing in Mind and Machine
Sowa, J. F. (1983) · Virtual Defense Library (Ministerio de Defensa) · Cited by 2,735
Knowledge Representation: Logical, Philosophical, and Computational Foundations
Sowa, J. F. (1999) · CERN Document Server (European Organization for Nuclear Research) · Cited by 2,590
A Translation Approach to Portable Ontologies
Gruber, T. O. (1993) · Knowledge Acquisition · Cited by 1,787
Analysis patterns: reusable objects models
Fowler, M. (1996) · Addison-Wesley Longman Publishing Co., Inc. eBooks · Cited by 1,062
Conceptual Database Design: An Entity-Relationship Approach
Batini, C., Ceri, S., & Navathe, S. B. (1991) · CERN Document Server (European Organization for Nuclear Research) · Cited by 880
Formal Ontology and Information Systems
Donnelly, M. P., & Guizzardi, G. (2012) · Cited by 865
An ontological model of an information system
Wand, Y., & Weber, R. (1990) · IEEE Transactions on Software Engineering · doi:10.1109/32.60316 · Cited by 600
Cited by
Design Science in Information Systems Research1
Hevner, A. R., March, S. T., Park, J., & Ram, S. (2004) · MIS Quarterly · doi:10.2307/25148625 · Cited by 10,707
Design science in information systems research
(2004) · Journal of the Association for Information Systems · doi:10.5555/2017212.2017217 · Cited by 8,254
An analysis of three chatbots: BlenderBot, ChatGPT and LaMDA
O'Leary, D. E. (2023) · Intelligent Systems in Accounting, Finance and Management · doi:10.1002/isaf.1531 · Cited by 38
Metadata
- Authors
- Geerts, G. L., & McCarthy, W. E.
- Venue
- International Journal of Accounting Information Systems
- Publisher
- Elsevier BV
- Published
- 2002-03
- Volume
- 3
- Issue
- 1
- Pages
- 1-16
- ISSN
- 1467-0895 (ISSN-L)
- OpenAlex
- W2048732161
- Cited by
- 295
- References
- 21
- FWCI
- 24.77
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: An ontological analysis of the economic primitives of the extended-REA enterprise information architecture. https://app.cochat.ai/papers/10.1016/s1467-0895(01)00020-3
- The paper
- Geerts, G. L., & McCarthy, W. E. (2002). An ontological analysis of the economic primitives of the extended-REA enterprise information architecture. International Journal of Accounting Information Systems. https://doi.org/10.1016/s1467-0895(01)00020-3
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
