A contabilidade é ciência destinada ao tratamento da informação de eventos econômicos que ocorrem dentro das organizações. Diversas técnicas de registro e tratamento de dados foram desenvolvidas ao longo do tempo para gerar informações relevantes nas tomadas de decisões. Nesse sentido, a contabilidade tem sua origem no método das partidas dobradas (lançamentos de débito e crédito), conhecido por modelo DCA (Debit-Credit Accounting), que considera as variações monetárias do patrimônio. Com o advento da tecnologia da informação surgem, efetivamente, os sistemas de informação contábeis, que buscam dar maior autonomia aos processos de desenvolvimento dos bancos de dados. Na década de 80 surge o modelo REA (economic Resources, economic Events e economic Agents), que se baseia no registro da informação contábil com base na associação entre os recursos-econômicos, eventos-econômicos e agentes-econômicos, possibilitando ganhos na capacidade de geração de informação ao usuário. O objetivo deste trabalho é demonstrar estes sistemas de informação contábeis e sua evolução, bem como, propor uma modelagem de dados orientada a objetos com a utilização de agentes inteligentes, baseado em inteligência artificial, para o desenvolvimento e análise da informação. Além disso, o modelo proposto é analisado segundo as qualidades necessárias à informação contábil para os usuários da informação contábil. / Accounting is a science focused on economic event information treatment inside entities. Several register techniques and data treatment were developed over the years to generate relevant information for decision making. In this sense, accounting has its origin on the double entry method (debits and credits) known as the DCA model (Debit-Credit Accounting), which considers monetary variations. With development of information technologies, accounting information systems are born, giving bigger processes more autonomy and evolving data banks as well as the Entity-Relation model. In the 1980\'s, the REA model (economic Resources, economic Events and economic Agents) is created, which focuses on accounting information records based on the association of economic resources, economic events and economic agents, improving the capacity of generating information for the user. The objective of this work is to demonstrate these accounting information systems, their evolution and propose an object-oriented modeling with intelligent agents use, based on artificial intelligence, for information development and analysis. The proposed model is also analyzed according to accounting information quality necessary to accounting information users.

A contabilidade é ciência destinada ao tratamento da informação de eventos econômicos que ocorrem dentro das organizações. Diversas técnicas de registro e tratamento de dados foram desenvolvidas ao longo do tempo para gerar informações relevantes nas tomadas de decisões. Nesse sentido, a contabilidade tem sua origem no método das partidas dobradas (lançamentos de débito e crédito), conhecido por modelo DCA (Debit-Credit Accounting), que considera as variações monetárias do patrimônio. Com o advento da tecnologia da informação surgem, efetivamente, os sistemas de informação contábeis, que buscam dar maior autonomia aos processos de desenvolvimento dos bancos de dados. Na década de 80 surge o modelo REA (economic Resources, economic Events e economic Agents), que se baseia no registro da informação contábil com base na associação entre os recursos-econômicos, eventos-econômicos e agentes-econômicos, possibilitando ganhos na capacidade de geração de informação ao usuário. O objetivo deste trabalho é demonstrar estes sistemas de informação contábeis e sua evolução, bem como, propor uma modelagem de dados orientada a objetos com a utilização de agentes inteligentes, baseado em inteligência artificial, para o desenvolvimento e análise da informação. Além disso, o modelo proposto é analisado segundo as qualidades necessárias à informação contábil para os usuários da informação contábil. / Accounting is a science focused on economic event information treatment inside entities. Several register techniques and data treatment were developed over the years to generate relevant information for decision making. In this sense, accounting has its origin on the double entry method (debits and credits) known as the DCA model (Debit-Credit Accounting), which considers monetary variations. With development of information technologies, accounting information systems are born, giving bigger processes more autonomy and evolving data banks as well as the Entity-Relation model. In the 1980\'s, the REA model (economic Resources, economic Events and economic Agents) is created, which focuses on accounting information records based on the association of economic resources, economic events and economic agents, improving the capacity of generating information for the user. The objective of this work is to demonstrate these accounting information systems, their evolution and propose an object-oriented modeling with intelligent agents use, based on artificial intelligence, for information development and analysis. The proposed model is also analyzed according to accounting information quality necessary to accounting information users.

財務會計資訊系統是企業基礎且必要的資訊系統，提供內、外部使用者有關企業的經營績效資訊，作為內部經營者的管理依據及外部投資者的決策參考。然而由於法令頻繁的變更及企業本身策略需求的改變，會計資訊系統面臨很高的更新、維護成本。 　　本研究提出一個以本體為基礎的資訊系統架構，首先修改W.E. McCarthy於1982年提出的REA 模型，利用本體工程方法建立財務會計本體，描述企業流程及會計處理知識；再利用規則式系統之技術，於財務會計本體外建立系統存取規則及介面，呈現系統樣貌與功能。於法令變更及需求改變時直接修改本體內容，彈性變更系統內的流程、運作規則，達成減少維護成本、增加彈性之目標。 / Accounting Information System(AIS) is a kind of important system in an enterprise. That provides financial information for users to make decisions. However, accounting principle and manage strategy changing frequently that cause highly maintenance cost. 　　This research proposes an ontology-based system structure. First, we amend the REA model and analyze business processes and accounting rules to build an accounting ontology by ontology engineering. Then, we use the rule-based system skill to develop the system interface. Whenever accounting principle be modified, we update the ontology only. This design promotes the flexibility and decreases the cost.

傳統會計與決策管理系統受限於現行財務會計報導的架構，並未儲存與財務無關，或不能以金額衡量的資訊，無法對非財務性決策提供有效的幫助。而資訊語意的差異更使得傳統會計與決策管理系統不易與企業內其他資訊系統互通，造成系統整合上的困擾，歷來不斷有學者探討會計與決策管理系統資訊模式建立之方法，以增進會計與決策管理系統資訊模式的有用性。 本研究提出會計與決策管理系統資訊模式建立之框架與方法，強調會計與決策管理系統之建構，應與企業策略發展整體考量，同時導入REA model整合企業整體資訊模式與財會專業資訊模式，並採用UML作為系統發展流程之塑模工具，編製系統發展有關文件，以利後續選擇解決方案的映對程序，確認解決方案符合使用者需求，及增進會計與決策管理系統在企業內的整合性與互通性。 / Traditional accounting and decision management information system cannot support non-financial decision making, because there is only stored financial information without non-financial information due to the current financial accounting reporting structure. The information semantic differences block interoperability between accounting and decision management information system within the organization. And it also has caused the challenge of enterprise information integration. Researchers strive to find viable information modeling process or method to help accounting and decision management information system to be constructed. This thesis presents accounting and decision management information system information modeling framework and process. The framework stresses the construction of accounting and decision management information system must connect with enterprise vision and strategy. It also adopts and expands REA model to integrate accounting information model and enterprise information model at information modeling process. UML is a high-level modeling tool to develop system processes. The goal is to provide a standard method to develop system blueprints beyond tool-specific system solutions and to apply UML modeling documents to map different system solutions and make sure the solution fit with user requirements, and improve the integration and interoperability for accounting and decision management information system design and development.