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Applying an ontology-augmenting XBRL model to accounting information system for business integration

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  • Li Bai
  • Peter Koveos
  • Min Liu

Abstract

The field of accounting information analysis and computing is a conceptually rich domain. The eXtensible Business Reporting Language is an XML vocabulary designed to simplify the automation of exchanging financial information, there exist some important limitations in the current version, more insightful semantics and a sharper level of representation are required to describe and exploit complex information. We design an ontology-augmenting XBRL extension model and a financial service matching framework for accounting information integration by adopting Semantic Web technologies, and compute a fuzzy-based semantic similarity to integrate two financial concepts. The model can provide more insightful semantics for financial analysis.

Suggested Citation

  • Li Bai & Peter Koveos & Min Liu, 2018. "Applying an ontology-augmenting XBRL model to accounting information system for business integration," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 25(1-2), pages 75-97, January.
    • Handle: RePEc:taf:raaexx:v:25:y:2018:i:1-2:p:75-97
    DOI: 10.1080/16081625.2016.1170616
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    Cited by:

    1. Daniel G. Neely & Gregory D. Saxton & Paul A. Wong, 2023. "Nonprofit Organizations’ Financial Obligations and the Paycheck Protection Program," Management Science, INFORMS, vol. 69(7), pages 4353-4361, July.

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