Automating REA Policy Level Specifications with Semantic Web Technologies

Author:

Sedbrook Tod1,Newmark Richard I.1

Affiliation:

1. University of Northern Colorado

Abstract

ABSTRACT: Enterprise modelers require tools and techniques that consistently represent and logically apply domain knowledge. Current modeling approaches rely on entity relationship or unified modeling diagrams to represent semantic descriptions of business exchanges. However, it remains difficult to transform the implicit metadata, ontologies, and logic embedded in diagrams into a coherent form that can be interpreted by machines and delivered across the web. This study explores the uniting of machine processing capabilities of semantic web technologies with resource event agent (REA) enterprise ontologies to model complex multienterprise partnerships. Web Ontology Language (OWL) and Semantic Web Rule Language (SWRL) were used to model REA policies for a distributed e-commerce partnership selling nearly new vehicles. We combine a specialized REA application ontology with semantic technologies to direct multienterprise collaborations. We present a prototype that encodes the ontology's concepts within OWL and SWRL and explore these machine-readable representations within the context of a case study.

Publisher

American Accounting Association

Subject

Management of Technology and Innovation,Information Systems and Management,Human-Computer Interaction,Accounting,Information Systems,Software,Management Information Systems

Cited by 9 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Special Section on Enterprise Ontologies;Journal of Information Systems;2016-02-01

2. Developing a Government Reporting Taxonomy;Journal of Information Systems;2016-01-01

3. An Integrative Review and Synthesis of XBRL Research in Academic Journals;Journal of Information Systems;2014-08-01

4. Developing a Government Reporting Taxonomy;SSRN Electronic Journal;2014

5. Contabilidad, Ontología y el futuro;Contaduría Universidad de Antioquia;2013-02-28

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