利用本體工程方法設計會計知識管理模型

Design Accounting Knowledge Management Model by Ontology Engineering Method

10.6704/JMSSD.2007.4.3.1

劉文卿(Wen-Ching Liou)；黃炳榮(Ping-Jung Huang)

知識管理 ； 本體論 ； 本體工程 ； REA模型 ； 會計資訊系統 ； Knowledge Management ； Ontology ； Ontology Engineering ； REA model ； Accounting Information System

管理科學與統計決策

4卷3期（2007 / 09 / 01）

1 - 22

繁體中文

本研究修改W.E. McCarthy於1982年提出的REA模型，加入情境(Scenario)及會計處理(Accounting Operation)兩項概念，並利用本體工程方法，擷取企業流程及會計處理知識，建立財務會計本體。藉由本體的架購，結構化的描述企業營運活動資訊及會計處理知識，作為管理之參考與會計資訊系統設計之依據。

This thesis amends the REA model by adding ”Scenario” and ”Accounting Operation” concepts. We, then, analyze business processes and accounting rules by ontology engineering to collect the knowledge and build an accounting ontology for management need and AIS system design.

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