W. E. Mccarthy, The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment, The Accounting Review, 1982.

I. Iec, Operational aspects of Open-edi implementation. ISO Standard, pp.15944-15945, 2002.

G. Geerts and W. E. Mccarthy, An ontological analysis of the economic primitives of the extended-REA enterprise information architecture, International Journal of Accounting Information Systems, vol.3, issue.1, pp.1-16, 2002.
DOI : 10.1016/S1467-0895(01)00020-3

I. Iec, Business transaction scenarios -Accounting and economic ontology. ISO Standard, pp.15944-15948, 2007.

M. H. Linehan, SBVR Use Cases Interchange and Reasoning on the Web, Proceedings of the International Symposium on Rule Representation, pp.182-196, 2008.

C. B. Stabell and O. D. Fjeldstad, Configuring value for competitive advantage: on chains, shops, and networks, Strategic Management Journal, vol.19, issue.5, pp.413-437, 1998.
DOI : 10.1002/(SICI)1097-0266(199805)19:5<413::AID-SMJ946>3.0.CO;2-C
URL : http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.120.9326

I. Zikra, SBVR-based Service-extended OeBTO Meta Model

Z. Baida, J. Gordijn, H. Saele, H. Akkermans, and A. Morch, An Ontological Approach for Eliciting and Understanding Needs in e-Services, Proceedings of 17 th International Conference on Advanced Information Systems Engineering (CAiSE 2005), pp.400-414, 2005.
DOI : 10.1007/11431855_28

L. Cherbakov, G. Galambos, R. Harishankar, S. Kalyana, and G. Rackham, Impact of service orientation at the business level, IBM Systems Journal, vol.44, issue.4, pp.653-668
DOI : 10.1147/sj.444.0653

B. Anderssson, P. Johannesson, and J. Zdravkovic, Aligning Goals and Services through Goal and Business Modeling. The International Journal of Information Systems and e-Business Management (ISEB), Special issue on Design and Management of Business Models and Processes in Services Science, pp.143-169, 2007.

J. Gordijn, P. Van-eck, and R. Wieringa, Requirements Engineering Techniques for e- Services, Service-Oriented Computing: Cooperative Information Systems series, pp.331-352, 2009.

J. Zdravkovic and T. Ilayperuma, A Model-Driven Approach for Designing E-Services Using Business Ontological Frameworks, 2010 14th IEEE International Enterprise Distributed Object Computing Conference, pp.121-130, 2010.
DOI : 10.1109/EDOC.2010.21