政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/27068

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113648/144635 (79%)
Visitors : 51575156 Online Users : 891

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 商學院 > 資訊管理學系 > 期刊論文 > Item 140.119/27068

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/27068

Title:	利用本體工程方法設計會計知識管理模型
Authors:	劉文卿;黃炳榮 Liou,Wen-Ching;Huang,Ping-Jung
Keywords:	知識管理;本體論;本體工程;REA 模型;會計資訊系統;Knowledge Management;Ontology;Ontology Engineering;REA model;Accounting Information System
Date:	2007-09
Issue Date:	2009-01-17 16:07:25 (UTC+8)
Abstract:	本研究修改 W.E. McCarthy 於 1982 年提出的 REA 模型，加入情境(Scenario)及會計處理(Accounting Operation)兩項概念，並利用本體工程方法，擷取企業流程及會計處理知識，建立財務會計本體。藉由本體的架購，結構化的描述企業營運活動資訊及會計處理知識，作為管理之參考與會計資訊系統設計之依據。 This thesis amends the REA model by adding “Scenario” and “Accounting Operation” concepts. We, then, analyze business processes and accounting rules by ontology engineering to collect the knowledge and build an accounting ontology for management need and AIS system design.
Relation:	管理科學與統計決策, 4(3), 1-22
Data Type:	article
Appears in Collections:	[資訊管理學系] 期刊論文

Files in This Item:

File	Size	Format
18149073-200709-4-3-1-22-a[1].pdf	630Kb	Adobe PDF2	3340	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...