class5 - 26:010:680 Current Topics in Accounting Research...

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26:010:680 Current Topics in Accounting Research Dr. Peter R. Gillett Associate Professor Department of Accounting and Information Systems Rutgers Business School–Newark and New Brunswick
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Current Topics in Accounting Research February 16, 2011 Dr. Peter R. Gillett 2 Overview Mereotopology Current REA Research REA, XBRL, and Interoperability Assignments for Week 6 Assignments for Week 7 Introduction to Expert Systems
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Current Topics in Accounting Research Mereotopology Mereology + Topology Today regarded as a major tool for formal-ontological analysis Highly general and highly domain independent Ontologically neutral Not sufficient by itself: * Existential dependence * Causal relevance * Spatio-temporal location * Movement of parts or interaction of wholes February 16, 2011 Dr. Peter R. Gillett 3
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Current Topics in Accounting Research Mereotopology Informally, basic axioms are: * Part: Everything is a part of itself Two distinct things cannot both be part of each other Any part of a part of a thing is itself part of that thing * Connection: Everything is connected to itself If a thing is connected to a second thing, the second is connected to the first * Plus: Everything is connected to anything to which its parts are connected More substantially and controversially: No two distinct things have the same proper parts For any number of things, there is a smallest thing of which they are all part Everything is connected with its mereological complement February 16, 2011 Dr. Peter R. Gillett 4
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Current Topics in Accounting Research Mereotopology Some basic problems: * Actual and potential parts * Eulibides’ handle * Theseus’ ship * Tibbles’ tail * Tibbles’ wound * The hole in the donut * The edible stuff February 16, 2011 Dr. Peter R. Gillett 5
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February 16, 2011 Dr. Peter R. Gillett 6 Assignments for Week 5 Geerts, Guido L. and William E. McCarthy. 2006. "Policy-Level Specifications in REA Enterprise Information Systems" Journal of Information Systems (Vol. 20, No. 2): pp. 37-63. Geerts, Guido L. and Harry Jiannan Wang. 2007. "The Timeless Way of building REA Enterprise Systems" Journal of Emerging Technologies in Accounting (Vol. 4): pp. 161-182. Laurier, W., G. Poels and F. Gailly. 2007. "REAP the fruits of REA" REA-25 . Working Paper. Gailly, F., W. Laurier, and G. Poels. 2007. "Positioning REA as a business domain ontology" REA-25 . Working Paper. Gailly, F. and G. Poels. 2007. "Ontology-driven Business Modelling: Improving the Conceptual Representation of the REA Ontology" Working Paper. Gailly, F. and G. Poels. 2007. "Towards Ontology-driven Information Systems: Redesign and Formalization of the REA Ontology" Working Paper. NSF Workshop: Ontological Specification of Interoperability Semantics for Financial
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This note was uploaded on 03/08/2012 for the course ACCT 680 taught by Professor Peterr.gillett during the Spring '11 term at Rutgers.

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class5 - 26:010:680 Current Topics in Accounting Research...

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