How AIS can progress along with ontology research in IS

Jian Guan, Alan S. Levitan and John R. Kuhn

International Journal of Accounting Information Systems, 2013, vol. 14, issue 1, 21-38

Abstract: Recent years have witnessed a strong and growing interest in the computer science (CS) and information systems (IS) disciplines in applying and extending ontological principles to various CS/IS domains such as knowledge representation, natural language processing, conceptual modeling, and IS development. Similar interest and work have also been observed in accounting information systems (AIS) research. Though ontology research in AIS has enjoyed sustained interest and produced some significant results, there is relatively little incorporation of recent developments in CS/IS ontology research into AIS. This paper provides an overview of some leading areas of ontology research in CS/IS and AIS in an attempt to bridge this gap. The main objectives of this paper are to (1) introduce CS/IS ontology research, (2) highlight areas of future research in AIS where CS/IS ontology research developments can be used to address important and pressing issues, and (3) broaden an area of research where AIS can make unique contributions to distinguish itself.

Keywords: Ontology; REA; XBRL; Modeling; Domain ontology (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:14:y:2013:i:1:p:21-38

DOI: 10.1016/j.accinf.2012.08.002

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