Ontological Specification of Interoperability Semantics for Financial Information Systems

该项目支持一个研讨会，以聚集：a)从事形式语义方法的计算机科学家，例如，本体论，知识表示语言；b)会计和会计信息系统教师；c)财务报告系统标准的开发者，如XBRL，UN CEFACT，SDMX，...D)从事经济统计数据生成工作的政府统计学家e)来自政府金融和证券监管机构的工作人员考虑研究问题以及规范财务报告系统和财务信息(报告)系统标准的形式语义方法(例如，本体论、知识表示语言、描述逻辑等)的潜在效用和影响。分类方案(特别是计数图表)和汇总机制(例如，汇总特定账户的所有交易)。财务信息系统标准规范的历史惯例是通过自然语言文本指定语义。PI和其他人认为，这不足以确保各种会计标准和系统之间可靠的语义互操作性。这次研讨会是第一次将来自形式语义学/KR/本体论社区和会计社区的研究人员聚集在一起。它将探索这两个社区的互动前景，并撰写一份报告，其中包含财务信息系统正式语义规范的跨学科领域的工作议程，以及对这些财务报告系统的互操作性的影响。广泛影响：财务信息系统是大型组织(企业、政府和非营利组织)管理中的基本组件。财务报告制度是证券和银行业、证券和银行监管机构以及税收制度运作的重要组成部分，也是编制国民收入统计和贸易统计等经济统计数据的基础。这些财务信息系统语义规范的改进将促进财务报告链的自动化，并提高这种财务报告系统在企业内部以及企业与监管和税务机构之间互操作和集成的可靠性。最后，采用财务报告系统的正式语义规范将导致会计信息系统专业人员的培训发生实质性变化。项目网页：http://www.msu.edu/user/mccarth4/NSFontology/

This project supports a workshop to bring together: a) computer scientists working on formal semantics methods, e.g., ontologies, knowledge representation languages b) accounting and accounting information systems faculty, c) developers of standards for financial reporting systems, such as XBRL, UN CEFACT, SDMX, ... d) government statisticians working on the generation of economic statistics e) staff from government financial and securities regulatory agenciesto consider research issues and the potential utility and impact of formal semantics methods (e.g., ontologies,knowledge representation languages, description logic, etc.)for the specification of financial reporting systems and standards for financial information (reporting)systems.Intellectual Merit----------------------Financial reporting systems consist of financial transaction systems(e.g., general ledger), classification schemes (notably charts ofaccounts), and aggregation mechanisms (e.g., summing all of thetransactions for particular accounts).Historic practice in the specification of financial informationsystem standards is to specify the semantics via natural languagetexts. The PI and others believe that this isinadequate to assure reliable semantic interoperability among the various accounting standards and systems.This workshop is the first to bring together researchers fromthe formal semantics / KR / ontology communities and the accountingcommunity. It is to explore the prospects for interaction of thesetwo communities and write a report with a research agenda for work in this interdisciplinary area of formal semantic specificationof financial information systems and the implications for interoperatibility of these financial reporting systems.Broader impacts:Financial information systems are an essential component inthe management of large organizations - business, government,and nonprofits. They are an essential component of the securities and banking industries, securities and banking regulatory agencies and operation of taxation systems.Financial reporting systems are also the basis from which economic statistics, such as national income statistics andtrade statistics are generated. Improvements in the semanticspecification of these financial information systems will facilitate the automation of the financial reporting chain,and improve the reliability of interoperability and integrationof such financial reporting systems within businesses, and betweenbusinesses and regulatory and taxation agencies.Finally, the adoption of formal semantic specifications for financial reporting systems will entail substantial changes in thetraining of accounting information system professionals.Project web page: http://www.msu.edu/user/mccarth4/NSFontology/