Towards a core ontology of economic exchanges for multilateral accounting information systems

Ivar Blums; Hans Weigand

doi:10.1109/EDOC49727.2020.00035

Towards a core ontology of economic exchanges for multilateral accounting information systems

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

Abstract

Enterprises collaborate in government-regulated markets by developing and realizing exchange relationships. However, current Accounting Information Systems (AIS) are organized in an enterprise-centric way. We introduce the Multilateral AIS (MAIS) perspective on top of the Bilateral (Shared Ledger) and Unilateral Enterprise-Specific perspectives for Corporate Reporting. We reconsider our previous conceptualization in the OntoUML language of the Economic Exchange lifecycle in Bilateral AIS from an Economic System and Market perspective. We identify requirements for existing accounting framework improvement in MAIS. An online platform case is provided as an illustration.

Original language	English
Title of host publication	Proceedings of the 2020 IEEE 24th International Enterprise Distributed Object Computing Conference (EDOC)
Place of Publication	Eindhoven
Publisher	IEEE
Pages	227-232
ISBN (Electronic)	9781728164731
DOIs	https://doi.org/10.1109/EDOC49727.2020.00035
Publication status	Published - Oct 2020

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title = "Towards a core ontology of economic exchanges for multilateral accounting information systems",

abstract = "Enterprises collaborate in government-regulated markets by developing and realizing exchange relationships. However, current Accounting Information Systems (AIS) are organized in an enterprise-centric way. We introduce the Multilateral AIS (MAIS) perspective on top of the Bilateral (Shared Ledger) and Unilateral Enterprise-Specific perspectives for Corporate Reporting. We reconsider our previous conceptualization in the OntoUML language of the Economic Exchange lifecycle in Bilateral AIS from an Economic System and Market perspective. We identify requirements for existing accounting framework improvement in MAIS. An online platform case is provided as an illustration.",

author = "Ivar Blums and Hans Weigand",

year = "2020",

month = oct,

doi = "10.1109/EDOC49727.2020.00035",

language = "English",

pages = "227--232",

booktitle = "Proceedings of the 2020 IEEE 24th International Enterprise Distributed Object Computing Conference (EDOC)",

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Towards a core ontology of economic exchanges for multilateral accounting information systems. / Blums, Ivar; Weigand, Hans.
Proceedings of the 2020 IEEE 24th International Enterprise Distributed Object Computing Conference (EDOC). Eindhoven: IEEE, 2020. p. 227-232.

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

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AB - Enterprises collaborate in government-regulated markets by developing and realizing exchange relationships. However, current Accounting Information Systems (AIS) are organized in an enterprise-centric way. We introduce the Multilateral AIS (MAIS) perspective on top of the Bilateral (Shared Ledger) and Unilateral Enterprise-Specific perspectives for Corporate Reporting. We reconsider our previous conceptualization in the OntoUML language of the Economic Exchange lifecycle in Bilateral AIS from an Economic System and Market perspective. We identify requirements for existing accounting framework improvement in MAIS. An online platform case is provided as an illustration.

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BT - Proceedings of the 2020 IEEE 24th International Enterprise Distributed Object Computing Conference (EDOC)

PB - IEEE

CY - Eindhoven

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Towards a core ontology of economic exchanges for multilateral accounting information systems

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