Abstract
Accounting information systems have improved conventional information control. Due to corporate meltdowns, corporate governance has come under greater scrutiny to improve practices of managing, retrieving and extracting accounting information within organizations. This paper introduces a framework for an ontology-driven accounting information system as a mean to share information in line of common agreement. The proposed approach contributes to weakening of asymmetric information and information transparency problems.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
Alba, P., Claessens, S., Djankov, S.: Thailand’s Corporate Financing and Governance Structures: Impacts on Firm’s Competitiveness. In: Conference on Thailand’s Dynamic Economic Recovery and Competitiveness, Thailand, May 20-21 (1998)
Asian Development Bank. Corporate Governance and Finance in the Five Affected Countries. In: Capulong, V., Edwards, D., Webb, D., Zhuang, J.(eds.): Corporate Governance and Finance in East Asia: A Study of Indonesia, Philippines, and Thailand, Asian Development Bank, Manila, vol. 2 (2001)
Berle, A., Means, G.: The Modern Corporation and Private Property. Macmillan Publishing, New York (1932)
Berners-Lee, T., Hendler, J. and Lassila, O.: The Semantic Web. Scientific American (2001), http://www.sciam.com/2001/0501issue/0501berners-lee.html (accessed June 1, 2010)
Bonsón, E., Cortijo, V., Escobar, T.: Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS). International Journal of Accounting Information Systems 10(1), 46–60 (2009)
Borst, W.: Construction of Engineering Ontologies for Knowledge Sharing and Reuse, 243 pages. University of Twente (1997)
Cormier, D., Ledoux, M.-J., Magnan, M.: The use of Web sites as a disclosure platform for corporate performance. International Journal of Accounting Information Systems 10(1), 1–24 (2009)
Gómez-Pérez, A., Juristo, N., et al.: Evaluation and Assessment of Knowledge Sharing Technology. In: Mars, N. (ed.) Towards Very Large Knowledge Bases - Knowledge Building and Knowledge Sharing, pp. 289–296. IOS Press, Amsterdam (1995)
Gómez-Pérez, A.: Ontological Engineering: A State of The Art. Expert Update: Knowledge Based Systems and Applied Artificial Intelligence 2(3), 33–44 (1999)
Gómez-Pérez, A., Fernández-López, M., et al.: Ontological Engineering: with examples from the areas of Knowledge Management. e-Commerce and Semantic Web. Springer, Heidelberg (2004)
Gruber, T. (ed.): Toward Principles for the Design for Ontologies used for Knowledge Sharing. Kluwer Academic Publishers, Padova (1993)
Hendler, J.: Agents and the Semantic Web. The IEEE Intelligent Systems, 30–37 (March/April 2001)
Jones, F., Rama, D.: Accounting Information Systems. South-Western Publisher (2005)
Kabak, I., Beam, T.: Two-Dimensional Accounting: A New Management Demand, Industrial Management (November 1, 1990), http://www.entrepreneur.com/tradejournals/article/print/9295980.html (accessed March 10, 2009)
Li, C., Lim, J.-H., Wang, Q.: Internal and External Influence on IT Control Governance. International Journal of Accounting Information Systems 8, 225–239 (2007)
Limpaphayom, P.: Thailand. In: Capulong, V., Edwards, D., Webb, D., Zhuang, J. (eds.) Corporate Governance and Finance East Asia: A Study of Indonesia, Republic of Korea, Malaysia, Philippines, and Thailand, Manila, Philippines, vol. II (2001)
Mayer, C.: Financial System and Corporate Governance: A Review of the International Evidence. Journal of Institutional and Theoretical Economics 154(1), 144–164 (1998)
Monks, A.G.R., Minow, N.: Corporate Covernance, 4th edn. Wiley-Blackwell (2008)
Noy, N.F., Rubin, D.L., Musen, M.A.: Making Biomedical Ontologies and Ontology Repositories Work. IEEE Intelligent Systems 19(6), 78–81 (2004)
OECD. OECD Principles of Corporate Governance. OECD Publications, France (1999)
Phruithithada, U.: The Stock Exchange of Thailand: Consolidated and Entity Financial Statements, December 31, 48 pages. PricewaterhouseCoopoers ABAS Limited (2009)
Prowse, S.: Corporate Governance Emerging Issues and Lessons from East Asia, The World Bank (1998)
Robertson, S.: A tale of two knowledge-sharing systems. Journal of Knowledge Management 6(3), 295–308 (2002)
Shleifer, A., Vishny, R.: A Survey of Corporate Governance. The Journal of Finance LII(2), 737–782 (1997)
Sonde, T.: Accounting and Finance Systems: Unlocking the Hidden Value. The CPA Journal LXXVIII(3) (2008), http://www.nysscpa.org/printversions/cpaj/2008/308/p70.htm (accessed March 14, 2009)
World Wide Web Consortium. Semantic Web (2001), http://www.w3.org/2001/sw/ (accessed June 13, 2010)
World Wide Web Consortium. SPARQL Query Language for RDF (2008), http://www.w3.org/TR/rdf-sparql-query/ (accessed June 13, 2010)
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2011 Springer-Verlag Berlin Heidelberg
About this paper
Cite this paper
Yammeesri, J., Kang, S.H., Lau, S.K. (2011). Ontology-Driven Accounting Information System: Case Study of the Stock Exchange of Thailand. In: Theeramunkong, T., Kunifuji, S., Sornlertlamvanich, V., Nattee, C. (eds) Knowledge, Information, and Creativity Support Systems. Lecture Notes in Computer Science(), vol 6746. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-24788-0_7
Download citation
DOI: https://doi.org/10.1007/978-3-642-24788-0_7
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-24787-3
Online ISBN: 978-3-642-24788-0
eBook Packages: Computer ScienceComputer Science (R0)