Especially the current economic crisis has proven the lack of controlling in our economic system. State of the art software technologies in combination with the "Resources, Events and Agents," short REA, model, first introduced by W. E. McCarthy in 1982 within the The Accounting Review journal provides the foundation for a controlling based modern ERP system. It ensures every resource leaving a company or an organization comes back in an appropriate value. The realization with state of the art Web 2.0 technologies is intended to create a completely new approach of a modern Enterprise Resource...