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Close to 40 people, 25 of which came from outside Sweden, visited the Value Modeling and Business Ontologies (VMBO) workshop, February 9 – 10 2009, organised by SYSLAB. The goals of the VMBO workshop were to bring together researchers with an interest in value modeling, REA systems, or the combination of the two, in order to present and discuss the current state of business modeling and to identify key areas for further research. The presentations ranged from a novel semantics of the REA ontology and guidelines for value model design to tools for visual business modelling and applications to enforcing control procedures.