Ontology-driven accounting information system: case study of the stock exchange of Thailand

Authors:
Jira Yammeesri;Seung Hwan Kang;Sim Kim Lau
Affiliations:
School of Accountancy, University of the Thai Chamber of Commerce, Bangkok, Thailand;Computer Information Systems, Payap University, Chiang Mai, Thailand;School of Information Systems and Technology, University of Wollongong, Australia
Venue:
KICSS'10 Proceedings of the 5th international conference on Knowledge, information, and creativity support systems
Year:
2010

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Abstract

Accounting information systems have improved conventional information control. Due to corporate meltdowns, corporate governance has come under greater scrutiny to improve practices of managing, retrieving and extracting accounting information within organizations. This paper introduces a framework for an ontology-driven accounting information system as a mean to share information in line of common agreement. The proposed approach contributes to weakening of asymmetric information and information transparency problems.