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

Li Bai; Peter Koveos; Min Liu

doi:10.1080/16081625.2016.1170616

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

Li Bai, Peter Koveos, Min Liu

Whitman School of Management

Research output: Contribution to journal › Article › peer-review

9 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 language	English (US)
Pages (from-to)	75-97
Number of pages	23
Journal	Asia-Pacific Journal of Accounting and Economics
Volume	25
Issue number	1-2
DOIs	https://doi.org/10.1080/16081625.2016.1170616
State	Published - 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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10.1080/16081625.2016.1170616

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

Abstract

Keywords

ASJC Scopus subject areas

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