Background of the REA (Resource, Event, Agent) model which this software is based on:
Extending REA from internal business systems into larger economic networks:
A semantic model for Internet supply chain collaboration a little dated and most of the internal links are broken, but still useful
Besides REA, the other main core concept is dependent demand. We do event-driven Resource Requirements Planning based on that pattern.
We have made some significant changes from what we might call "Classical REA", which you can read about here. Warning: that document will probably be interesting only to REA and Linked Data wonks...