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A structural equations analysis

Does value addition at oilseed production and/or spreading the gain from export of oilseed products increase the income of primary producers? Volume 183

This paper reviews the elements and ideas of REA modeling in elementary terms and illustrates how those notions are used in teaching accounting information system courses. The second section of the paper reviews the essential features of relational databases and semantic modeling. Following that, I review with examples the essential components of three separate stages of the REA models growth as it has been used in teaching: (1) its set of basic features; (2) its upward abstraction to enterprise-wide value chains, and its downward decomposition to workflow and task specification; and (3) its extensions into commitments and types. I follow this elementary enumeration with a section where I explain how I use REA to teach my own courses, both at Michigan State University (MSU) and at the American Accounting Associations (AAA) summer workshops for beginning AIS teachers. I finish with some suggestions for connecting with the growing community of AIS scholars who feature semantic modeling of accounting phenomena as a core component of their teaching