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The OntoREA© Accounting and Finance Model: Ontological Conceptualization of the Accounting and Finance Domain

机译:OntoREA©会计和财务模型:会计和财务领域的本体概念化

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Geerts and McCarthy [1, 2] extended McCarthy's [3] Resource-Event-Agent (REA) accounting model with a forward-looking perspective by including commitments and economic contracts. Schwaiger [4] investigated the extended REA accounting model with respect to accounting and finance requirements and developed the REA-based Asset-Liability-Equity (ALE) accounting model. Due to the ontological neutrality of UML class diagrams [5], financial instruments are not concisely conceptualized. This holds true especially for derivative instruments which have very special temporal modal and identity-related peculiarities. For modeling them the OntoUML language developed by Guizzardi [6] provides a solid foundation. In this article ontological meta-properties of OntoUML are used to specify these peculiarities and to derive the OntoREA© Accounting and Finance Model, which constitutes a valid ontology-based conceptualization of the accounting and finance domain. This model should be beneficial especially for business analysts who have to understand and develop conceptual models for up-to-date enterprise and accounting information systems.
机译:Geerts和McCarthy [1,2]通过包含承诺和经济合同,以具有前瞻性的眼光扩展了McCarthy [3]的资源事件代理(REA)会计模型。 Schwaiger [4]研究了关于会计和财务要求的扩展REA会计模型,并开发了基于REA的资产-负债-权益(ALE)会计模型。由于UML类图的本体论中立性[5],因此没有将金融工具概念化。对于具有非常特殊的时间模态和与身份相关的特性的衍生工具尤其如此。 Guizzardi [6]开发的OntoUML语言为它们建模提供了坚实的基础。在本文中,使用OntoUML的本体元属性来指定这些特性并派生OntoREA©会计和财务模型,该模型构成了基于本体的会计和财务领域的有效概念化。对于必须了解和开发最新企业和会计信息系统概念模型的业务分析人员而言,该模型尤其有用。

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