Applying an ontology-augmenting XBRL model to accounting information system for business integration

Li Bai, Peter Koveos and Min Liu

Asia-Pacific Journal of Accounting & Economics, 2018, vol. 25, issue 1-2, 75-97

Abstract: The field of accounting information analysis and computing is a conceptually rich domain. The eXtensible Business Reporting Language is an XML vocabulary designed to simplify the automation of exchanging financial information, there exist some important limitations in the current version, more insightful semantics and a sharper level of representation are required to describe and exploit complex information. We design an ontology-augmenting XBRL extension model and a financial service matching framework for accounting information integration by adopting Semantic Web technologies, and compute a fuzzy-based semantic similarity to integrate two financial concepts. The model can provide more insightful semantics for financial analysis.

Date: 2018
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DOI: 10.1080/16081625.2016.1170616

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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