Final answer:
The entity type typically not involved in merging when combining two REA diagrams is agents. Agents maintain their unique roles and are less likely to merge compared to resources and events, which are more transactional and often need to be integrated to show the business processes accurately.
Step-by-step explanation:
When combining two REA diagrams, typically, the type of entity that does not involve merging is the agents. In the context of REA (Resources, Events, Agents) modeling in accounting information systems, resources and events are often integrated because they are the core of business transactions; however, agents represent separate roles or individuals in an organization (such as customers or employees) and usually remain distinct even when processes are combined or related. Therefore, the main answer to the question of which type of entity typically does not involve merging when combining two REA diagrams is C. agents.Merging entities in an REA diagram often involves looking at the transactions that are being represented. Resources, such as products or money, and events, such as sales or purchases, can be intimately related and often require integration to depict the flow of goods and money between processes. On the other hand, agents are more static and represent distinct capacities or individuals acting within the system (for example, a customer making a purchase vs. a salesperson facilitating a sale). Therefore, when two REA diagrams are combined, while the resources and events might merge to reflect the shared processes and flows, the agents typically maintain their original, separate representations due to their unique roles in the transactions. Conclusion To sum up, in REA diagram integration for business processes, agents are usually the entities that are not merged because they represent unique and separate parties involved in business transactions and interactions.