research-article

Accounting and Management Information Systems: A Semantic Integration

Authors:

Walter S. A. Schwaiger,

Michael AbmayerAuthors Info & Claims

IIWAS '13: Proceedings of International Conference on Information Integration and Web-based Applications & Services

Pages 346 - 352

https://doi.org/10.1145/2539150.2539214

Published: 02 December 2013 Publication History

Abstract

Accounting information systems fulfil the purpose of recording the business transactions over time according to the legal accounting requirements. Management information systems provide the information and mechanisms that are needed to manage the enterprise in different management domains. The primary research objective of this article is the specification of the relevant concepts underlying both information systems and their integration in a comprehensive framework. The resulting framework shows the economic and managerial requirements for integrated accounting-based management information systems and it can be used for a semantic design of such systems.

For this purpose the probabilistic REA management ontology is developed by integrating the management concepts of the cybernetic management framework into the REA business ontology. Consequently the derived REA management ontology rests upon the well-established REA business ontology and it allows the semantic design and implementation of accounting-based management information systems.

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Cited By

Schwaiger WNasufi AKryvinska NFischer-Pauzenberger CDural Ö(2019)The OntoREA© Accounting and Finance Model: Inclusion of Future UncertaintyThe Practice of Enterprise Modeling10.1007/978-3-030-35151-9_4(53-67)Online publication date: 19-Nov-2019
https://doi.org/10.1007/978-3-030-35151-9_4
Fischer-Pauzenberger CSchwaiger W(2018)OntoREA© Accounting and Finance Model: Hedge Portfolio Representation of DerivativesThe Practice of Enterprise Modeling10.1007/978-3-030-02302-7_24(372-382)Online publication date: 12-Oct-2018
https://doi.org/10.1007/978-3-030-02302-7_24
Wally BMazak AKratzwald BHuemer C(2015)Model-Driven Retail Information System Based on REA Business Ontology and Retail-HProceedings of the 2015 IEEE 17th Conference on Business Informatics - Volume 0110.1109/CBI.2015.49(116-124)Online publication date: 13-Jul-2015
https://dl.acm.org/doi/10.1109/CBI.2015.49
Show More Cited By

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Accounting and Management Information Systems: A Semantic Integration

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IIWAS '13: Proceedings of International Conference on Information Integration and Web-based Applications & Services

December 2013

753 pages

ISBN:9781450321136

DOI:10.1145/2539150

Copyright © 2013 ACM.

Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than the author(s) must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected].

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@WAS: International Organization of Information Integration and Web-based Applications and Services

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Published: 02 December 2013

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IIWAS '13

IIWAS '13: The 15th International Conference on Information Integration and Web-based Applications & Services

December 2 - 4, 2013

Vienna, Austria

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Cited By

Schwaiger WNasufi AKryvinska NFischer-Pauzenberger CDural Ö(2019)The OntoREA© Accounting and Finance Model: Inclusion of Future UncertaintyThe Practice of Enterprise Modeling10.1007/978-3-030-35151-9_4(53-67)Online publication date: 19-Nov-2019
https://doi.org/10.1007/978-3-030-35151-9_4
Fischer-Pauzenberger CSchwaiger W(2018)OntoREA© Accounting and Finance Model: Hedge Portfolio Representation of DerivativesThe Practice of Enterprise Modeling10.1007/978-3-030-02302-7_24(372-382)Online publication date: 12-Oct-2018
https://doi.org/10.1007/978-3-030-02302-7_24
Wally BMazak AKratzwald BHuemer C(2015)Model-Driven Retail Information System Based on REA Business Ontology and Retail-HProceedings of the 2015 IEEE 17th Conference on Business Informatics - Volume 0110.1109/CBI.2015.49(116-124)Online publication date: 13-Jul-2015
https://dl.acm.org/doi/10.1109/CBI.2015.49
Hunka F(2014)Managing Processes in the REA FrameworkJournal of Emerging Technologies in Accounting10.2308/jeta-5110811:1(27-39)Online publication date: Dec-2014
https://doi.org/10.2308/jeta-51108

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