REA Data Model in Designing Information Systems: A Simulation Case

This simulation case is meant to be used as a learning object for students to understand the various facets of the Resources, Events, Agents (REA) data model in designing accounting information systems. The case allows students to analyse the various entities in an REA data model, and identify associations between these entities and their cardinalities.

There are two scenario examples provided in the simulation – 1) YY Frozen Yoghurt and 2) SMU Mart. The first simulation helps students understand the concepts of the REA data model, and the second simulation assesses students’ understanding of the REA concepts and framework.

The case allows students to learn about (1) the conceptualisation of the REA data model and its elements; (2) the entities of the REA data model, and their definitions and application; (3) the significance of the REA data model in accounting.

Inspection copies and teaching notes are available for university faculty. To receive an inspection copy and teaching note, please email cmpshop [at] smu.edu.sg with your registered faculty email ID and a link to your contact information on the faculty directory at your university as verification. An inspection copy and teaching note will then be sent to your faculty email account.

Download Information

SMU Faculty/Staff can download the case & teaching note on iNet with your SMU login ID & Password via the following links:

· The Case (SMU-22-0040)

· Teaching Note (SMU-22-0040TN)

For purchase of the case and supplementary materials via The Case Centre, please access the following links:

· The Case (SMU-22-0040)

· Teaching Note (SMU-22-0040)

For purchase of the case and supplementary materials via Harvard Business Publishing, please access the following links:

· The Case (SMU-22-0040)

· Teaching Note (SMU-22-0040)