Using Ontologies in the Design of Forest Accounting Information Systems. Literature Review

In our paper, we conducted a literature review, in the field of accounting information systems ontologies. Our results are useful to researchers and developers of decision support intelligent solutions, to forestry accounting researchers and forestry managers, to be aware of new discoveries in the field, to managerial accounting researchers interested in using economic models for decision support tools development. According to various studies, the use of ontologies in business information systems design can bring solutions to optimize the integration, the implementation of extensible interfaces, the availability of a common vocabulary, objectively specifying of information, to facilitate the sharing and reuse of information. For forestry information systems, using ontologies has proven to be beneficial in solving a thorny problem: the incompatibility of data. The requirements for ontologies in this area are: robustness, flexibility in communication and interconnection, extensibility. The conclusion drawn from the study is that the use of ontologies is needed in designing accounting information systems