Abstract
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. The Unified Foundational Ontology (UFO) and its Services sub- ontology (UFO-S) are regarded as grounding the engineering of a reference ontology for AIS. The new International Accounting Standards Board Conceptual Framework for Financial Reporting is used as a main source of the domain knowledge, and a reference ontology of complex economic exchanges (EXP) for AIS is proposed. EXP includes offered, agreed, partial, realization, and settlement economic exchange conceptual models. The economic exchanges affect enterprise economic resources and claims against the enterprise that are represented by economic relators including offerings, agreements, (unconditional, in process and residual) obligations and property rights. The model is an important step towards the development of a Core ontology for AIS.
| Original language | English |
|---|---|
| Title of host publication | 20th IEEE International Enterprise Distributed Object Computing Conference (EDOC 2016) |
| Editors | Flores Matthes, Jan Mendling, Stefanie Rinderle-Ma |
| Place of Publication | Vienna |
| Publisher | IEEE |
| Pages | 1-10 |
| Number of pages | 10 |
| ISBN (Electronic) | 9781467398855 |
| DOIs | |
| Publication status | Published - Sept 2016 |
| Event | 20th IEEE International Enterprise Distributed Object Computing Conference (EDOC 2016) - Vienna, Austria Duration: 5 Sept 2016 → 9 Sept 2016 |
Conference
| Conference | 20th IEEE International Enterprise Distributed Object Computing Conference (EDOC 2016) |
|---|---|
| Abbreviated title | EDOC 2016 |
| Country/Territory | Austria |
| City | Vienna |
| Period | 5/09/16 → 9/09/16 |
Keywords
- economics
- ontologies
- standards
- biological system modeling
- law
- unified modeling language