Ontological Specification of Interoperability Semantics for Financial Information Systems

该项目支持一个研讨会，汇集：a）计算机科学家工作的正式语义方法，例如，本体，知识表示语言B）会计和会计信息系统系， （c）财务报告制度准则的制定者， 如XBRL、联合国简化手续中心、数据交换标准等。 （d）政府统计人员， 经济统计 （e）来自政府金融和证券部门的人员 监管机构考虑研究问题和形式语义学方法的潜在效用和影响（例如，本体、知识表示语言、描述逻辑等）财务报告系统的规范和财务信息（报告）系统的标准。知识产权-财务报告系统包括财务交易系统（例如，总分类账）、分类方案（特别是统计图表）和汇总机制（例如，金融信息系统标准规范的历史实践是通过自然语言文本来指定语义。 PI和其他人认为，这是不足以确保可靠的语义互操作性之间的各种会计准则和系统。这个研讨会是第一次汇集研究人员从正式语义/ KR /本体社区和会计社区。 这是探讨thesetwo社区的互动前景，并写一份报告的研究议程，在这一跨学科领域的正式语义specificationof财务信息系统和这些财务报告systems. broadly影响的互操作性的影响工作：财务信息系统是一个重要组成部分，在大型组织的管理-企业，政府和非营利组织。 它们是证券和银行业、证券和银行监管机构以及税收制度运作的一个重要组成部分，财务报告制度也是产生国民收入统计和贸易统计等经济统计的基础。 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，并提高企业内部以及企业与监管和税务机构之间的此类财务报告系统的互操作性和集成的可靠性。采用财务报告系统的正式语义规范将使会计信息系统的培训发生重大变化项目网页：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/