REA ontology; DSM; DSL; value modelling; visual programming; business process; source code generation

The paper deals with the value modelling of business processes using the REA ontology. This ontology, which has its roots in accounting systems, provides a comprehensive framework to business process modelling. The REA ontology is focused on modelling values of resources of business processes. A business process model, which uses this ontology, introduces two levels of abstraction - the operational level and the policy level. That fact allows a greater range of possibilities of usage compared to standard modelling methods. The paper describes the use of domain-specific modelling to create a modelling tool based on the REA ontology. This approach allows creating a tool that uses specific properties of the ontology to ensure validation of the model and automatic source code generation.