Add to ORKGThe Core Ontology for Financial Reporting Information Systems (COFRIS) is grounded on Unified Foundational Ontology (UFO). In this paper, we build on COFRIS and attempt to detail the concepts of Economic Resources and Claims found in accounting frameworks, and to extract their features which are common to accounting and reporting standards. Economic Resources (Claims) are conceptualized as extensions of Complex Social and Legal Relators of UFO, within the consensual transaction-centric model. The application of this conceptualization and COFRIS in general aims to assist with standard-setting and the development of information systems, to facilitate understandability and reuse. The conceptualization is illustrated by examples presented in an...
This study uses the financial ratio analysis system constructed by ontology engineering, taking the ...
Accounting information systems have improved conventional information control. Due to corporate melt...
In recent years, there has been an increasing interest in thedevelopment of ontologically well-found...
The Core Ontology for Financial Reporting Information Systems (COFRIS) is grounded on Unified Founda...
Among models and information about economic phenomena which help to understand how enterprises produ...
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a la...
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a la...
In recent years, there has been an increasing interest in the development of well-founded conceptual...
Abstract: The purpose of accounting is to gather financial data of a business or entity, to interpre...
The Conceptual Framework for Financial Reporting (CFfFR) was developed to guide the preparation and ...
In recent years, there has been an increasing interest in the development of ontologically well-foun...
Abstract: The purpose of accounting is to gather financial data of a business or entity, to interpre...
DLT suggests a new way to implement the Accounting Information System, but after reviewing the curre...
The accounting ontologies were conceptualized as a framework for building accounting information sys...
This research proposes an ontological model for accounting information systems (AIS) based on the Bu...
This study uses the financial ratio analysis system constructed by ontology engineering, taking the ...
Accounting information systems have improved conventional information control. Due to corporate melt...
In recent years, there has been an increasing interest in thedevelopment of ontologically well-found...
The Core Ontology for Financial Reporting Information Systems (COFRIS) is grounded on Unified Founda...
Among models and information about economic phenomena which help to understand how enterprises produ...
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a la...
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a la...
In recent years, there has been an increasing interest in the development of well-founded conceptual...
Abstract: The purpose of accounting is to gather financial data of a business or entity, to interpre...
The Conceptual Framework for Financial Reporting (CFfFR) was developed to guide the preparation and ...
In recent years, there has been an increasing interest in the development of ontologically well-foun...
Abstract: The purpose of accounting is to gather financial data of a business or entity, to interpre...
DLT suggests a new way to implement the Accounting Information System, but after reviewing the curre...
The accounting ontologies were conceptualized as a framework for building accounting information sys...
This research proposes an ontological model for accounting information systems (AIS) based on the Bu...
This study uses the financial ratio analysis system constructed by ontology engineering, taking the ...
Accounting information systems have improved conventional information control. Due to corporate melt...
In recent years, there has been an increasing interest in thedevelopment of ontologically well-found...