英文摘要 |
This study utilizes ontological techniques to develop a knowledge model and a knowledge base system for the domain of accounting profession. It uses TOVE (TOronto virtual enterprise) to develop an accounting domain taxonomy and formal semantics for the expression of the content knowledge. The “long-term construction contract” defined in IFRS and ROC GAAP is a case example for demonstrating the consistencies and differences in accounting processing and transaction recognition. The research design includes: (1) clarifying the knowledge content; (2) building a domain ontology based on general-purpose knowledge; (3) creating a task ontology based on a goal-oriented and problem-solving knowledge; and (4) using inference mechanisms to obtain implicit knowledge. In short, this study uses ontology as the methodology, OWL as the language of knowledge representation, and Protégé as the editing tool for developing ontology. The experiment results show that the knowledge classification and integration developed in this study have preliminarily achieved the objectives of human-machine knowledge transfer, domain knowledge sharing and reuse. The results of this study also can provide reference for building next generation accounting systems. |