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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

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