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Many-to-Many Associations
Many-to-many (M:M) associations cannot be directly
implemented into relational databases.
They require the creation of a new linking table.
This process splits the M:M association into
two 1:M associations.
The linking table requires a ‘composite
primary key’.
Link Tables in an REA Diagram
Attributes
Using the customer as an example, these data include:
Financial Nonfinancial
Customer name Customer Customer credit rating
address
Damaged goods record
Customer telephone
number On-time payment record
User-Views
Value Chain Analysis
Competitive advantages from the REA approach can be
see via value chain analysis.
Value chain analysis distinguishes between
primary activities (create value) and support
activities (assist performing primary activities).
REA provides a model for identifying and
differentiating between these activities.
Prioritizing Strategy: Focus on primary activities;
eliminate or outsource support activities.