Using an ontology pattern stack to engineer a core ontology of Accounting Information Systems

Ivar Blums, Hans Weigand

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

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 languageEnglish
Title of host publicationProceedings of the Joint Ontology Workshops at the 9th International Conference on Formal Ontology in Information Systems (FOIS 2016)
Place of PublicationAnnecy
PublisherCEUR
Number of pages13
Volume1660
Publication statusPublished - Jul 2016
Event9th International Conference on Formal Ontology in Information Systems - Annecy, France
Duration: 6 Jul 20169 Jul 2016

Conference

Conference9th International Conference on Formal Ontology in Information Systems
Abbreviated titleFOIS 2016
CountryFrance
CityAnnecy
Period6/07/169/07/16

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Blums, I., & Weigand, H. (2016). Using an ontology pattern stack to engineer a core ontology of Accounting Information Systems. In Proceedings of the Joint Ontology Workshops at the 9th International Conference on Formal Ontology in Information Systems (FOIS 2016) (Vol. 1660). [5] CEUR. http://ceur-ws.org/Vol-1660/womocoe-paper5.pdf