The Importance of an Accounting Ontology
Florin Aparaschivei, Facultatea de Economie, I. Cuza · 2007
telligence, reasoning and knowledge in scientists’ attention since antiquity, because they were viewed as human race defining features. With the artificial intelligence researches, we are beginning to speak about computer systems capable to emulate the same features. From this perspective, it is obvious that an accounting intelligent information system will have to hold, accumulate and manipulate knowledge, and then use it in reasoning same as an accounting professional. To reach these desiderata, specialists conceived and developed methods and techniques of acquisition, modelling, representation, searching and finding of knowledge. Accounting knowledge features