In this paper, we evaluate and compare REA and DREAM modelling approaches by means of quality criteria associated with metrics based on the information system designer view point: REA is based on the Entity-Relationship model but contains additional ontological primitives and axioms, DREAM is based on object-oriented concepts establishing a sound basis for the development of multidimensional accounting information systems. The main results of our comparison show that the expressiveness of the DREAM model is higher than that of the REA diagrams.
AKOKA, J. and COMYN-WATTIAU, I. (2004). Comparaison de deux modèles. In: Actes du 9e colloque de l'AIM. Association for Information Management (AIM).