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    政大機構典藏 > 商學院 > 資訊管理學系 > 學位論文 >  Item 140.119/35248
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/35248


    Title: 建立本體式財務會計資訊系統
    Construct an Ontology-based Financial Accounting Information System
    Authors: 黃炳榮
    Contributors: 劉文卿
    周濟群

    黃炳榮
    Keywords: 本體論
    本體工程
    REA模型
    會計資訊系統
    規則式系統
    本體式系統
    Ontology
    Ontology Engineering
    REA Model
    Accounting Information System
    Rule-based System
    Ontology-based System
    Date: 2006
    Issue Date: 2009-09-18 14:32:39 (UTC+8)
    Abstract:   財務會計資訊系統是企業基礎且必要的資訊系統,提供內、外部使用者有關企業的經營績效資訊,作為內部經營者的管理依據及外部投資者的決策參考。然而由於法令頻繁的變更及企業本身策略需求的改變,會計資訊系統面臨很高的更新、維護成本。
      本研究提出一個以本體為基礎的資訊系統架構,首先修改W.E. McCarthy於1982年提出的REA 模型,利用本體工程方法建立財務會計本體,描述企業流程及會計處理知識;再利用規則式系統之技術,於財務會計本體外建立系統存取規則及介面,呈現系統樣貌與功能。於法令變更及需求改變時直接修改本體內容,彈性變更系統內的流程、運作規則,達成減少維護成本、增加彈性之目標。
      Accounting Information System(AIS) is a kind of important system in an enterprise. That provides financial information for users to make decisions. However, accounting principle and manage strategy changing frequently that cause highly maintenance cost.
      This research proposes an ontology-based system structure. First, we amend the REA model and analyze business processes and accounting rules to build an accounting ontology by ontology engineering. Then, we use the rule-based system skill to develop the system interface. Whenever accounting principle be modified, we update the ontology only. This design promotes the flexibility and decreases the cost.
    Reference: 中文部份:
    [1] 吳僑偉(2006)。規則式系統應用於管理會計資訊系統之研究。國立政治大學資訊管理研究所碩士論文,未出版,台北。
    [2] 林東清(2003)。知識管理。台北:智勝文化。
    [3] 財務會計準則委員會(2006)。財務會計準則公報合訂本。台北:中華民國會計研究發展基金會。
    [4] 梁宗浩(2005)。建構以本體論為基礎之財務會計模型,國立中正大學會計與資訊科技研究所碩士論文,未出版,嘉義。
    [5] 屠名正(譯)(2006)。G. Antoniou & F. V. Harmelen著。語意網技術導論。台北:碁峯。
    [6] 葉秉哲(譯)(2003)。E. Gamma, R. Helm, R. Johnson & J. Vlissides著。物件導向設計模式。台北:培生。
    [7] 葛世豪(2005)。知識管理中推論機制之研究-應用在信用卡行銷。國立政治大學資訊管理研究所碩士論文,未出版,台北。
    [8] 劉文卿、黃炳榮(2007)。利用本體工程方法設計會計知識管理模型。管理科學與統計決策,4(3)。
    [9] 劉敏欣(譯)(2001)。D. E. Kieso, J. J. Weygandt & T. D. Warfield。中級會計學。台北:台灣西書。
    [10] 鄭丁旺(2002)。中級會計學。台北:鄭丁旺。
    英文部份:
    [11] Corcho, O. & Góméz-Pérez A.(2000). A Roadmap to Ontology Specification Languages. in Dieng R, Corby O (eds) 12th International Conference in Knowledge Engineering and Knowledge Management, Juan-Les-Pins, France, 80-96.
    [12] Friedman-Hill, E.(2003). Jess in Action. Minning Publications Co.
    [13] Geerts, G. L. and McCarthy W. E. (2000). The Ontological Foundations of REA Enterprise Information Systems. in American Accounting Association Conference, Philadephia.
    [14] Geerts, G. L. & McCarthy, W. E.(2002). An Ontological Analysis of the Primitives of the Extended_REA Enterprise Information Architecture. International Journal of Accounting Information System, 3,1-16.
    [15] Gruber, T.R. (1993). A translation approach to portable ontology specifications. Knowledge Acquisition, 5(2),199-230.
    [16] Góméz-Pérez, A., Fernándze-Lopéz, M., & Corcho, O.(2003). Ontological engineering. Springer.
    [17] JessTab Manual. (n. d.). Retrieved May 20, 2007, from http://www.ida.liu.se/~her/JessTab/JessTab.pdf
    [18] Klinker, G., Bhola, C., Dallemagne, G., Marques, D., & McDermott, J.(1991). Usable and reusable programming constructs. Knowledge Acquisition, 3,117-136.
    [19] Lassila, O. & McGuinness, D.(2001).The Role of Frame-Based Representation on the Semantic Web. Technical report, Stanford University.
    [20] McCarthy, W. E. (1979). An entity-relationship view of accounting models. The Accounting Review, 54(4),667-686.
    [21] McCarthy, W. E. (1982). The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared DataEnvironment. The Accounting Review, 57(3),554-578.
    [22] Neches, R., Fikes, R. E., Finin, T., Gruber, T. R., Senator, T. & Swartout, W. R.(1991). Enabling technology for knowledge sharing. AI Magazine, 12(3),36-56.
    [23] Protégé. (n. d.). Retrieved May 20, 2007, from http://protege.stanford.edu/
    [24] Smith, M. K., Welty, C. & McGuinness, D. L.(2004). OWL Web Ontology Guide. W3C.
    [25] Studer, R., Benjamins, V. R. & Fensel, D.(1998). Knowledge Engineering: Principles and Methods. IEEE Transactions on Data and Knowledge Engineering, 25(1-2),161-197.
    [26] Uschold, M. & King M.(1995). Towards a Methodology for Building Ontologies. In Skuce D (eds) IJCAI’95 Workshop on Basic Ontological Issues in Knowledge Sharing, Montreal, Canada, 6.1-6.10.
    [27] Web Ontology Language.(n. d.). Retrieved May 20, 2007, from http://www.w3.org/2004/OWL/
    Description: 碩士
    國立政治大學
    資訊管理研究所
    94356033
    95
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0094356033
    Data Type: thesis
    Appears in Collections:[資訊管理學系] 學位論文

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