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

Li Bai, Peter Koveos, Min Liu

Research output: Contribution to journalArticle

5 Scopus citations

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.

Original languageEnglish (US)
Pages (from-to)75-97
Number of pages23
JournalAsia-Pacific Journal of Accounting and Economics
Volume25
Issue number1-2
DOIs
StatePublished - Jan 10 2018

Keywords

  • XBRL
  • accounting information system
  • business integration based on internet and value chain integration
  • financial ontology
  • semantic similarity

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics

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