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on Accounting Research and Education

Accounting As Knowledge Graphs – Ontological Lessons For Your Teaching And Research

In artificial intelligence and database theory, an ontology is a conceptual and computable specification of the categories within a particular domain like accounting. Ontologies also show how their categories extend and inter-relate to one another, and they are often best pictured as knowledge graphs that enable computerized interoperability and automated reasoning within and among different enterprise software components. In this research and teaching seminar, we apply ontological analysis to the field of accounting transaction processing, especially as that analysis is outlined and discussed in the most recent entry in the AAA research monograph series: “The Resource-Event-Agent (REA) accounting model as an accounting and economic ontology.”

• In our first webinar on April 28th, we discuss transaction workflows, business processes, value chains, and value systems as integrated networks, and then we extend those descriptions to include commitments, contracts, and control policies.
• There will be a second webinar on May 23rd, where we describe how to account for complicated conversions like manufacturing and design projects, and then we speculate on how an accounting future where business transactions are stored in distributed repositories like blockchains might come to pass.  We end with a discussion of future accounting research possibilities in these areas. 

Learning Objective(s): To demonstrate how ontological analysis can enhance the teaching and research use of knowledge representation schemes in accounting.

CPE Information: Information Technology - 1.2 CH

Program Level: Basic

Prerequisites: None

Advance Preparation: None

Delivery Method: Group Internet Based

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