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Financial Information Integration In the Presence of Equational Ontological Conflicts

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. / Singapore-MIT Alliance (SMA)

Identiferoai:union.ndltd.org:MIT/oai:dspace.mit.edu:1721.1/3680
Date01 1900
CreatorsFirat, Aykut, Madnick, Stuart E., Grosof, Benjamin
Source SetsM.I.T. Theses and Dissertation
Languageen_US
Detected LanguageEnglish
TypeArticle
Format327384 bytes, application/pdf
RelationComputer Science (CS);

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