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http://dspace.mediu.edu.my:8181/xmlui/handle/1721.1/1821Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.creator | Firat, Aykut | - |
| dc.creator | Madnick, Stuart | - |
| dc.creator | Grosof, Benjamin | - |
| dc.date | 2003-02-10T20:26:02Z | - |
| dc.date | 2003-02-10T20:26:02Z | - |
| dc.date | 2003-02-10T20:26:02Z | - |
| dc.date.accessioned | 2013-05-31T20:16:54Z | - |
| dc.date.available | 2013-05-31T20:16:54Z | - |
| dc.date.issued | 2013-06-01 | - |
| dc.identifier | http://hdl.handle.net/1721.1/1821 | - |
| dc.identifier.uri | http://koha.mediu.edu.my:8181/jspui/handle/1721 | - |
| dc.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 | - |
| dc.format | 188343 bytes | - |
| dc.format | application/pdf | - |
| dc.language | en_US | - |
| dc.relation | MIT Sloan School of Management Working Paper;4408-02 | - |
| dc.relation | CISL;2002-16 | - |
| dc.subject | Financial Information Integration | - |
| dc.subject | Equational Ontological Conflicts | - |
| dc.subject | Multiple Accounting Standards | - |
| dc.subject | Constraint Handling Rules | - |
| dc.title | Financial Information Integration in the Presence of Equational Ontological Conflicts | - |
| dc.type | Working Paper | - |
| Appears in Collections: | MIT Items | |
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