IFLA Working Group on the Functional Requirements for Subject Authority Records (FRSAR) & Marcia Lei Zeng 
Functional Requirements for Subject Authority Data (FRSAD) [PDF ebook] 
A Conceptual Model

The purpose of authority control is to ensure consistency in representing a value — a name of a person, a place name, or a term or code representing a subject — in the elements used as access points in information retrieval. The primary purpose of this study is to produce a framework that will provide a clearly stated and commonly shared understanding of what the subject authority data/record/file aims to provide information about, and the expectation of what such data should achieve in terms of answering user needs.

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