| 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 | 377 | 2002 |
| The ontological foundation of REA enterprise information systems GL Geerts, WE McCarthy Annual Meeting of the American Accounting Association, Philadelphia, PA 362 …, 2000 | 234 | 2000 |
| 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 | 195 | 2011 |
| An accounting object infrastructure for knowledge-based enterprise models G Geerts, WE McCarthy IEEE Intelligent Systems and Their Applications 14 (4), 89-94, 1999 | 189 | 1999 |
| Policy‐level specifications in REA enterprise information systems GL Geerts, WE McCarthy Journal of Information Systems 20 (2), 37-63, 2006 | 156 | 2006 |
| The impact of tagging qualitative financial information on investor decision making: Implications for XBRL V Arnold, JC Bedard, JR Phillips, SG Sutton International Journal of Accounting Information Systems 13 (1), 2-20, 2012 | 104 | 2012 |
| Modeling business enterprises as value-added process hierarchies with resource-event-agent object templates GL Geerts, WE McCarthy Business object design and implementation, 94-113, 1997 | 85 | 1997 |
| 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 | 78 | 2014 |
| Using object templates from the REA accounting model to engineer business processes and tasks GL Geerts, WE McCarthy Review of Business Information Systems (RBIS) 5 (4), 89-108, 2001 | 70 | 2001 |
| Augmented intensional reasoning in knowledge‐based accounting systems GL Geerts, WE McCarthy Journal of Information Systems 14 (2), 127-150, 2000 | 70 | 2000 |
| 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 | 52 | 2013 |
| Database accounting systems G Geerts, WE McCarthy Information Technology Perspectives in Accounting: and Integrated Approach …, 1991 | 26 | 1991 |
| An XML architecture for operational enterprise ontologies GL Geerts Journal of Emerging Technologies in Accounting 1 (1), 73-90, 2004 | 23 | 2004 |
| 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 | 23 | 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 | 21 | 1992 |
| Ontological reengineering of the REA-EO using UFO F Gailly, G Geerts, G Poels International Workshop on Ontology-Driven Software Engineering, OOPSLA 10 …, 2009 | 14 | 2009 |
| Ontology-driven business rule specification F Gailly, GL Geerts Journal of Information Systems 27 (1), 79-104, 2013 | 13 | 2013 |
| Business process modeling: An accounting information systems perspective F Gailly, GL Geerts International Journal of Accounting Information Systems 3 (15), 185-192, 2014 | 12 | 2014 |
| The timeless way of building REA enterprise systems GL Geerts, HJ Wang Journal of Emerging Technologies in Accounting 4 (1), 161-182, 2007 | 12 | 2007 |
| Blogging 101 for CPAs GL Geerts, M Kim The CPA Journal 75 (7), 12, 2005 | 12 | 2005 |
Daniel E. O'LearyProfessor of Accounting and Information Systems, University of Southern CaliforniaVerified email at usc.edu
