کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1005515 1482022 2010 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Enterprise ontologies: Review and an activity theory approach
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Enterprise ontologies: Review and an activity theory approach
چکیده انگلیسی

This paper provides an alternative, theory-based approach for generating an enterprise ontology, using activity theory. Activity theory, based on psychology, provides a template-based approach in capturing the context of individual activity in an organization. In particular, activity theory uses eight key class concepts: activity, outcome, subject, object, community, rules, tools and division of labor, as a means of organizing and capturing context information. Activity theory is compared with other previously proposed enterprise ontologies, including “ARIS,” “REA,” “The Enterprise Ontology,” “TOVE,” and “Enterprise Ontology.” This activity theory approach is found to consider information typically not included in enterprise ontologies, but likely of interest in most any enterprise.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Accounting Information Systems - Volume 11, Issue 4, December 2010, Pages 336–352
نویسندگان
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