Knowledge Management Through The Ontology Development: The Case Of The Profit And Loss Account In Accounting

[[abstract]]This paper presents an ontology methodology to represent the semi-structure of domain knowledge of accounting. Recently, there are many corporations using knowledge management (KM) to improve their business model, but most of them are not using knowledge ontology. Although, there are many studies starting to research on ontology building,but seldom discuss the implementation of overall structure of their domain knowledge. In this case, we consider ontology as a kind of knowledge to represent it on the accounting theory and try to use the ontology to explain the profit and loss account. Though the ontology representation, the beginner can understand accounting more easily and more quickly. For building the accounting’s knowledge ontology efficiently and realizing knowledge ontology in this physical environment, we attempt to use database with .NET technique to implement our opinions and this paper also use a case of the profit and loss account to present how to operate in this model