Background of the REA (Resource, Event, Agent) model which this vocabulary 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
ISO Accounting and Economic Ontology based on REA.
International Standards Organization, “ISO 15944-4: Information Technology – Business Operational View – Part 4: Business Transaction Scenarios – Accounting and Economic Ontology,” Second Version of International Standard, The International Organization for Standards (ISO), Geneva, Switzerland, April 2015. (Link connects reader to request for free copy of certain ISO standards; reader then chooses to ask for 15944-4-2015.)
Besides REA, the other main core concept is dependent demand. We do event-driven Resource Requirements Planning based on that pattern. Dependent Demand - a Business Pattern