5William E.McCarthy.The REA Accounting Model:A Generalized Framework for Accounting Systems in a shared Data Environment (J).The Accounting Review,No.3 July 1982.
6A. Pipkin. 1989. The 21st Century Controller. Management Accounting, February, 24.
7Bob Elliott. 1992. The Third Wave Breaks the Shores of Accounting. Accounting Horizons, June, 61.
8Dunn Cheryl L. And McCarthy William E. 1997. The REA Accounting Model: Intellectual Heritage and Prospects for Progress.Journal of Information System, Spring, 31 - 35.
