20174 papers
Foundation
REA → ALE → OntoUML → OntoREA
Christian Fischer-Pauzenberger — research homepage
OntoREA Research
Research on ontology-driven accounting and finance, enterprise systems, and management control.
Last revised: 7 September 2026 · Vienna, Austria
[ View the paper index ]09Papers
03Years
06Core concepts
Research ongoing
PhD thesis
Three-paper series · expected completion: end 2026
- Forthcoming 1REA BPM: A Meta-Model for Business Process Modeling
- Forthcoming 2From REA BPM Models to Software: Model-Driven Software Development
- Forthcoming 3Validating REA BPM Software: A Design Science Research Methodology
02
Timeline
20182 papers
Execution
Forwards → Options → PDCA
20193 papers
Extension
Workbench → Policy → Uncertainty
03
Concepts
REA
Resources, events, and agents as the economic core.
ALE
Assets, liabilities, and equity made explicit.
OntoUML
Identity, rigidity, phases, and relations.
MDD
From domain model to database and application.
PDCA
Planning and control as a repeatable process.
Uncertainty
Possible futures connected to commitments.
04
Papers
Chronological corpus · abstracts expand on demand
01
2017Journal article
The OntoREA Accounting Model: Ontology-based Modeling of the Accounting Domain
Establishes the ALE-grounded, OntoUML foundation of OntoREA.
Short abstract
The Resource-Event-Agent model is reconstructed within the Asset-Liability-Equity tradition. Balanced duality, claims, identity providers, and temporal accounting phases become explicit ontology-based constructs.
02
2017Teaching research
REA-Semantic Teaching of integrated Enterprise Systems (iES)
Connects accounting, process, data, and ERP teaching through REA semantics.
Short abstract
An integrated Enterprise System is organized through user, accounting, and data views. A running case, constructive alignment, spiral curriculum, and Microsoft Dynamics 365 connect conceptual knowledge with practice.
03
2017Conference paper
The OntoREA Accounting and Finance Model: Ontological Conceptualization of the Accounting and Finance Domain
Extends OntoREA from accounting events to commitments, contracts, and derivatives.
Short abstract
Balanced reciprocity joins future debit and credit commitments. Derivatives are modeled as portfolio collectives that can move among asset, liability, and off-balance phases without losing identity.
04
2017Conference paper
The OntoREA Accounting and Finance Model: A Retroactive DSRM Demonstration Evaluation
Demonstrates OntoREA with a stock forward across model and software layers.
Short abstract
A stock forward is followed from the OntoREA conceptual model into a MySQL representation and an R/Shiny prototype. The demonstration evaluates identity and mutually exclusive accounting phases.
05
2018Research paper
OntoREA Accounting and Finance Model: Including Option Contracts in the MDD-Context
Makes dynamic option hedge portfolios explicit in the data model.
Short abstract
The relational representation is refined to separate master and transaction data. This allows European option portfolios to be rebalanced as new market information becomes available.
06
2018Conference paper
OntoREA Accounting and Finance Model: Hedge Portfolio Representation of Derivatives
Links dynamic option replication to PDCA and an executable application.
Short abstract
A Plan-Do-Check-Act process represents repeated hedge adjustment. Conceptual, data, and process views are integrated in a three-tier R/Shiny implementation.
07
2019Working paper
Domain Model and Modeling Workbench for Modeling PDCA-Management Systems
Turns PDCA into a domain-specific language and visual modeling workbench.
Short abstract
Structural and behavioral elements of management systems are combined in an Ecore metamodel. An Eclipse Sirius workbench supports the construction of context-specific PDCA models.
08
2019Working paper
The OntoREA Business Model: Multi-Level-Based Conceptual Modeling
Connects operational transactions with the policy types that govern them.
Short abstract
Powertypes are translated into a multi-level OntoUML foundation. The resulting business model integrates REA policy infrastructure with the operational accounting and finance model.
09
2019Conference paper
The OntoREA Accounting and Finance Model: Inclusion of Future Uncertainty
Adds possible futures, revealing information, and branching plans to commitments.
Short abstract
Stochastic processes, uncertainty sample spaces, and plan event trees are grounded ontologically and connected to economic commitments. The extension is demonstrated in production planning and control.
CFP
Researcher
Christian
Fischer-Pauzenberger
Exploring how accounting and finance concepts retain their meaning as they move from ontology to models, software, and teaching.