C. Fischer-pauzenberger and W. S. Schwaiger, The OntoREA© Accounting and Finance Model : Ontological Conceptualization of the Accounting and Finance Domain, 36th International Conference, pp.506-519, 2017.

C. Fischer-pauzenberger and W. S. Schwaiger, The OntoREA© Accounting and Finance Model: A Retroactive DSRM Demonstration Evaluation, 10th IFIP WG 8.1. Working Conference, pp.81-95, 2017.
DOI : 10.1007/978-3-319-70241-4_6

URL : https://hal.archives-ouvertes.fr/hal-01765260

G. L. Geerts, International Journal of Accounting Information Systems A design science research methodology and its application to accounting information systems research, Int. J. Account. Inf. Syst, vol.12, pp.142-151, 2011.

J. C. Cox, S. A. Ross, and M. Rubinstein, Option pricing: A simplified approach, J. financ. econ, vol.7, pp.229-263, 1979.
DOI : 10.1016/0304-405x(79)90015-1

F. Black and M. Scholes, The Pricing of Options and Corporate Liabilities, J. Polit. Econ, vol.81, p.637, 1973.

R. C. Merton, Theory of rational Theory option pricing, Bell J. Econ, vol.4, pp.141-183, 1973.

W. S. Schwaiger and M. Abmayer, Accounting and Management Information Systems, Proc. Int. Conf. Inf. Integr. Web-based Appl. Serv. -IIWAS '13, pp.346-352, 2013.