on Accounting Research and Education

We are pleased to announce this is being offered – with free CPE – as an exclusive benefit to AAA Members.

Upcoming webinars and recordings of prior webinars are described  below.  Come join in a chance to be together, and work together, when it’s hard to get together.

May. 23, 2023 11:00 am Eastern

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


Karen Osterheld, AAAModerator: Karen Osterheld, AAA

Graham Gal, University of Massachusetts Speaker: Graham Gal, University of Massachusetts - Amherst

Guido Geerts, University of DelawareSpeaker: Guido Geerts, University of Delaware

Bill McCarthy, Michigan State UniversitySpeaker: Bill McCarthy, Michigan State University

CPE Information (click here)

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”, Chapters 4-6. We will describe how to account for complicated conversions like manufacturing and design projects, and then 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.

In our first webinar on April 28th, we discussed transaction workflows, business processes, value chains, and value systems as integrated networks, and then we extended those descriptions to include commitments, contracts, and control policies. Even if you did not attend the first webinar, you can benefit from this webinar. The recording and slides from the first webinar can be found at:

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

Webinar recordings are a member benefit, please
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To be awarded the full credit hours, you must register your attendance by responding to the polling questions posted periodically during the event. Full instructions on applying for CPE credit can be found to the left under "CPE Information."

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