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http://dspace.mediu.edu.my:8181/xmlui/handle/1721.1/1821| Title: | Financial Information Integration in the Presence of Equational Ontological Conflicts |
| Keywords: | Financial Information Integration Equational Ontological Conflicts Multiple Accounting Standards Constraint Handling Rules |
| Issue Date: | 1-Jun-2013 |
| Description: | While there are efforts to establish a single international accounting standard, there are strong current and future needs to handle heterogeneous accounting methods and systems. We advocate a context-based approach to dealing with multiple accounting standards and equational ontological conflicts. In this paper we first define what we mean by equational ontological conflicts and then describe a new approach, using Constraint Logic Programming and abductive reasoning, to reconcile such conflicts among disparate information systems. In particular, we focus on the use of Constraint Handling Rules as a simultaneous symbolic equation solver, which is a powerful way to combine, invert and simplify multiple conversion functions that translate between different contexts. Finally, we demonstrate a sample application using our prototype implementation that demonstrates the viability of our approach |
| URI: | http://koha.mediu.edu.my:8181/jspui/handle/1721 |
| Other Identifiers: | http://hdl.handle.net/1721.1/1821 |
| Appears in Collections: | MIT Items |
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