A Financial Reporting Ontology for Market, Exchange, and Enterprise Shared Information Systems - Inria - Institut national de recherche en sciences et technologies du numérique Accéder directement au contenu
Communication Dans Un Congrès Année : 2019

A Financial Reporting Ontology for Market, Exchange, and Enterprise Shared Information Systems

Ivars Blums
  • Fonction : Auteur
  • PersonId : 1099310
Hans Weigand
  • Fonction : Auteur
  • PersonId : 1012523

Résumé

Enterprises operate in markets by building and fulfilling exchange relationships. However, up to date accounting information systems are organized in an enterprise-specific way. We introduce the Market Information perspective on top of the Exchange (Shared Ledger) and Enterprise-Specific perspectives. The latter, developed earlier, are enhanced and the interplay with the Market perspective elaborated. First, we analyze how are Market related concepts of Offering, Contract, Resource, and Social Interaction represented in UFO ontologies and other ontologies. Second, we propose a Market perspective, and included Exchange, and Enterprise perspective conceptual model of a Shared Information System for Financial Reporting in OntoUML language, and third, we analyze the International Accounting Standards Board (IASB) Conceptual Framework and Standards for Financial Reporting to uncover construct deficit and overload in these Standards and Framework for usage in Shared Information Systems.
Fichier principal
Vignette du fichier
491976_1_En_6_Chapter.pdf (458.61 Ko) Télécharger le fichier
Origine : Fichiers produits par l'(les) auteur(s)

Dates et versions

hal-03231356 , version 1 (20-05-2021)

Licence

Paternité

Identifiants

Citer

Ivars Blums, Hans Weigand. A Financial Reporting Ontology for Market, Exchange, and Enterprise Shared Information Systems. 12th IFIP Working Conference on The Practice of Enterprise Modeling (PoEM), Nov 2019, Luxembourg, Luxembourg. pp.83-99, ⟨10.1007/978-3-030-35151-9_6⟩. ⟨hal-03231356⟩
109 Consultations
260 Téléchargements

Altmetric

Partager

Gmail Facebook X LinkedIn More