Referent tracking for corporate memories

For corporate memory and enterprise ontology systems to be maximally useful, they must be freed from certain barriers placed around them by traditional knowledge management paradigms. This means, above all, that they must mirror more faithfully those portions of reality which are salient to the workings of the enterprise, including the changes that occur with the passage of time. The purpose of this chapter is to demonstrate how theories based on philosophical realism can contribute to this objective. We discuss how realism-based ontologies (capturing what is generic) combined with referent tracking (capturing what is specific) can play a key role in building the robust and useful corporate memories of the future

Philosophy of Blockchain Technology - Ontologies

About the necessity and usefulness of developing a philosophy specific to the blockchain technology, emphasizing on the ontological aspects. After an Introduction that highlights the main philosophical directions for this emerging technology, in Blockchain Technology I explain the way the blockchain works, discussing ontological development directions of this technology in Designing and Modeling. The next section is dedicated to the main application of blockchain technology, Bitcoin, with the social implications of this cryptocurrency. There follows a section of Philosophy in which I identify the blockchain technology with the concept of heterotopia developed by Michel Foucault and I interpret it in the light of the notational technology developed by Nelson Goodman as a notational system. In the Ontology section, I present two developmental paths that I consider important: Narrative Ontology, based on the idea of order and structure of history transmitted through Paul Ricoeur's narrative history, and the Enterprise Ontology system based on concepts and models of an enterprise, specific to the semantic web, and which I consider to be the most well developed and which will probably become the formal ontological system, at least in terms of the economic and legal aspects of blockchain technology. In Conclusions I am talking about the future directions of developing the blockchain technology philosophy in general as an explanatory and robust theory from a phenomenologically consistent point of view, which allows testability and ontologies in particular, arguing for the need of a global adoption of an ontological system for develop cross-cutting solutions and to make this technology profitable. CONTENTS: Abstract Introducere Tehnologia blockchain - Proiectare - Modele Bitcoin Filosofia Ontologii - Ontologii narative - Ontologii de intreprindere Concluzii Note Bibliografie DOI: 10.13140/RG.2.2.24510.3360

The Role of Ontologies for Designing Accounting Information Systems

The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual the input and output components of a business process. The REA acronym derives from that pattern’s structure, which consisted of economic resources, economic events, and economic agents. The REA model was proposed as a means for an organization to capture the signification of economic exchanges between two business partners. The REA ontology provides an alternative for modelling an enterprise’s economic resources, economic events, economic agents, and their relationships. Resources are considerate organization assets that are able to generate revenue for implicated parties. Events provide a source of detailed data in this approach. Agents participate in events and can affect some resources. They can be an individual or organization inside or outside the organization that is capable of controlling economic resources and interacting with other agents. The objective of this work is to offer an understandable of this framework and to explain how this model can help us via the identification of the afferent concepts.REA ontology, accounting information systems, business process, economic exchange

Resources-Events-Agents Design Theory: A Revolutionary Approach to Enterprise System Design

Enterprise systems typically include constructs such as ledgers and journals with debit and credit entries as central pillars of the systems’ architecture due in part to accountants and auditors who demand those constructs. At best, structuring systems with such constructs as base objects results in the storing the same data at multiple levels of aggregation, which creates inefficiencies in the database. At worst, basing systems on such constructs destroys details that are unnecessary for accounting but that may facilitate decision making by other enterprise functional areas. McCarthy (1982) proposed the resources-events-agents (REA) framework as an alternative structure for a shared data environment more than thirty years ago, and scholars have further developed it such that it is now a robust design theory. Despite this legacy, the broad IS community has not widely researched REA. In this paper, we discuss REA’s genesis and primary constructs, provide a history of REA research, discuss REA’s impact on practice, and speculate as to what the future may hold for REA-based enterprise systems. We invite IS researchers to consider integrating REA constructs with other theories and various emerging technologies to help advance the future of information systems and business research

The value of ontology, The BPM ontology

It is generally accepted that the creation of added value requires collaboration inside and between organizations. Collaboration requires sharing knowledge (e.g., a shared understanding of business processes) between trading partners and between colleagues. It is on the (unique) knowledge that is shared between and created by colleagues that organizations build their competitive advantage. To take full advantage of this knowledge, it should be disseminated as widely as possible within an organization. Nonaka distinguished tacit knowledge, which is personal, context specific, and not so easy to communicate (e.g., intuitions, unarticulated mental models, embodied technological skills), from explicit knowledge, which is meaningful information articulated in clear language, including numbers and diagrams. Tacit knowledge can be disseminated through socialization (e.g., face-to-face communication, sharing experiences), which implies a reduced dissemination speed, or can be externalized , which is the conversion of tacit into explicit knowledge. Although explicit knowledge can take many forms (e.g., business (process) models, manuals), this chapter focuses on ontologies, which are versatile knowledge artifacts created through externalization, with the power to fuel Nonaka’s knowledge spiral. Nonaka’s knowledge spiral visualizes how a body of unique corporate knowledge, and hence a competitive advantage, is developed through a collaborative and iterative knowledge creation process that involves iterative cycles of externalization, combination, and internalization. When corporate knowledge is documented with ontology, a knowledge spiral leads to ontology evolution

The Role of Ontologies for Designing Accounting Information Systems

The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual the input and output components of a business process. The REA acronym derives from that pattern’s structure, whichconsisted of economic resources, economic events, and economic agents. The REA model was proposed as a means for an organization to capture the signification of economic exchanges between two business partners. The REA ontology provides an alternative for modelling an enterprise’s economic resources, economic events, economic agents, andtheir relationships. Resources are considerate organization assets that are able to generate revenue for implicated parties. Events provide a source of detailed data in this approach. Agents participate in events and can affect some resources. They can be anindividual or organization inside or outside the organization that is capable of controlling economic resources and interacting with other agents. The objective of this work is to offer an understandable of this framework and to explain how this model can help us via the identification of the afferent concepts

The emergence of information systems: a communication-based theory

An information system is more than just the information technology; it is the system that emerges from the complex interactions and relationships between the information technology and the organization. However, what impact information technology has on an organization and how organizational structures and organizational change influence information technology remains an open question. We propose a theory to explain how communication structures emerge and adapt to environmental changes. We operationalize the interplay of information technology and organization as language communities whose members use and develop domain-specific languages for communication. Our theory is anchored in the philosophy of language. In developing it as an emergent perspective, we argue that information systems are self-organizing and that control of this ability is disseminated throughout the system itself, to the members of the language community. Information technology influences the dynamics of this adaptation process as a fundamental constraint leading to perturbations for the information system. We demonstrate how this view is separated from the entanglement in practice perspective and show that this understanding has far-reaching consequences for developing, managing, and examining information systems