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

作者：Bai, Li^*; Koveos, Peter; Liu, Min

来源：Asia-Pacific Journal of Accounting and Economics, 2018, 25(1-2): 75-97.

DOI：10.1080/16081625.2016.1170616

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

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.

• 出版日期2018
• 单位上海立信会计金融学院; 同济大学