REA-DSL: Business Model Driven Data-Engineering

An accounting information system (AIS) manages data about a company\´s financial and economic status. The contribution of this paper is closing the gap between the languages used by business domain experts and IT-experts in analyzing the relevant data. A well accepted approach for an accountability infrastructure is the Resource-Event-Agent (REA) ontology. Although REA has been based on well-established concepts of the accounting theory, its representation has not been intuitive to domain experts. In previous work, we developed the REA-DSL, a dedicated and easy-to-understand graphical domain specific modeling language for the REA ontology. Evidently, a model-driven approach requires to transform the REA-DSL artifacts to code. In this paper we present the transformation of the REA-DSL to a relational database for AIS. This approach offers the advantage that a domain expert verifies the relevant data in an "accounting language", whereas the IT expert is able to work with traditional data base structures.