Abstract
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. In this paper, The UFO ontology patterns are regarded for application by analogy and extension in the engineering of a core ontology for AIS. The new IASB Conceptual Framework for Financial Reporting is used as a main source of the domain knowledge, and a core ontology for AIS is proposed that includes (offered, agreed, partial, settlement and realization) economic exchange patterns of an enterprise. The economic exchanges affect enterprise economic resources and claims that are represented by economic relator patterns 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 and Ontology Pattern Language for AIS.
Original language | English |
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Title of host publication | Proceedings of the Joint Ontology Workshops at the 9th International Conference on Formal Ontology in Information Systems (FOIS 2016) |
Place of Publication | Annecy |
Publisher | CEUR |
Number of pages | 13 |
Volume | 1660 |
Publication status | Published - Jul 2016 |
Event | 9th International Conference on Formal Ontology in Information Systems - Annecy, France Duration: 6 Jul 2016 → 9 Jul 2016 |
Conference
Conference | 9th International Conference on Formal Ontology in Information Systems |
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Abbreviated title | FOIS 2016 |
Country/Territory | France |
City | Annecy |
Period | 6/07/16 → 9/07/16 |