Using an Ontology Pattern Stack to Engineer a Core Ontology of Accounting Information Systems
نویسندگان
چکیده
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.
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