Ontology-Driven Business Rule Specification

Journal of Information Systems

Volumn 27, Issue 1, 2013, Pages 79-104

  Gailly, Frederik ^a   Geerts, Guido L ^b  

^a GHENT UNIVERSITY   (Belgium)

^b UNIVERSITY OF DELAWARE   (United States)

Author keywords

Business rule discovery and specification; Enterprise ontologies; REA EO

Indexed keywords

EID: 84879759316     PISSN: 08887985     EISSN: 15587959     Source Type: Journal    
DOI: 10.2308/isys-50428     Document Type: Article

References (45)

1. Ackermann, J., and K. Turowski. 2006. A library of OCL specification patterns for behavioral specification of software components. In Advanced Information Systems Engineering (CAISE 2006), edited by Dubois, E., and K. Pohl, 225-269. Berlin, Germany: Springer-Verlag.
2. Bajec, M., and M. Krisper. 2005. A methodology and tool support for managing business rules in organizations. Information Systems 30 (6): 423-443.
3. Berners-Lee, T., J. Hendler, and O. Lassila. 2001. The Semantic Web. Scientific American 284 (5): 34-43.
4. Bovee, M., A. Kogan, K. Nelson, R. P. Srivastava, and M. A. Vasarhelyi. 2005. Financial reporting and auditing agent with net knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL). Journal of Information Systems 19 (1): 19-41.
5. Business Rules Group. 2000. Defining business rules-What are they really? Available at: http://www. businessrulesgroup.org/first_paper/BRG-whatisBR_3ed.pdf
6. Cabot, J., R. Pau, and R. Raventos. 2010. From UML/OCL to SBVR specifications: A challenging transformation. Information Systems 35 (4): 417-440.
7. Cardoso, J., and C. Bussler. 2011. Mapping between heterogeneous XML and OWL transaction representations in B2B integration. Data & Knowledge Engineering 70 (12): 1046-1069.
8. Correa, A., and C. Werner. 2007. Refactoring object constraint language specifications. Software and Systems Modeling 6 (2): 113-138.
9. Costal, D., C. Gómez, A. Queralt, R. Raventó s, and E. Teniente. 2006. Facilitating the definition of general constraints in UML. In Model Driven Engineering Languages and Systems (Models 2006), edited by Nierstrasz, O., J. Whittle, D. Harel, and G. Reggio, 260-274. Berlin, Germany: Springer-Verlag.
10. Debreceny, R., C. Felden, B. Ochocki, and M. Piechocki. 2009. XBRL for Interactive Data: Engineering the Information Value Chain. Berlin, Germany: Springer-Verlag.
11. Dietz, J. L. G. 2006. Enterprise Ontology: Theory and Methodology. Berlin, Germany: Springer-Verlag.
12. Dunn, C. L. 2012. REA Accounting Systems: Resources-Events-Agents: An Ontology for Designing, Controlling, and Using Integrated Enterprise Systems. 4th ed. Boston, MA: McGraw-Hill.
13. Fox, M. S. 1992. The TOVE Project: A common-sense model of the enterprise. In Industrial and Engineering Applications of Artificial Intelligence and Expert Systems, edited by Belli, F., and F. Radermacher, 25-34. Berlin, Germany: Springer-Verlag.
14. Gailly, F., W. Laurier, and G. Poels. 2008. Positioning and formalizing the REA enterprise ontology. Journal of Information Systems 22 (2): 219-248.
15. Geerts, G. 1993. Toward a New Paradigm in Structuring and Processing Accounting Data. Ph.D. dissertation, Free University Brussels.
16. Geerts, G. 2011. A design science research methodology and its application to accounting information systems research. International Journal of Accounting Information Systems 12 (2): 142-151.
17. Geerts, G., and W. E. McCarthy. 2000. Augmented intentional reasoning in knowledge-based accounting systems. Journal of Information Systems 14 (2): 127.
18. Geerts, G., and W. E. McCarthy. 2006. Policy-level specification in REA enterprise information systems. Journal of Information Systems 20 (2): 37-63.
19. Geerts, G., W. E. McCarthy, and S. R. Rockwell. 1996. Automated integration of enterprise accounting models throughout the systems development life cycle. International Journal of Intelligent Systems in Accounting, Finance and Management 5 (3): 113-128.
20. Gordijn, J., and J. M. Akkermans. 2001. E3-value: Design and evaluation of e-business models. IEEE Intelligent Systems 16 (4): 11-17.
21. Gruber, T. R. 1993. A translation approach to portable ontology specifications. Knowledge Acquisition 5 (2): 199-220.
22. Gruninger, M., and J. Lee. 2002. Ontology applications and design: Introduction. Communications of the ACM 45 (2): 39-41.
23. Hruby, P., J. Kiehn, and C. V. Scheller. 2006. Model-Driven Design Using Business Patterns. Berlin, Germany: Springer-Verlag.
24. Ijiri, Y. 1975. Theory of Accounting Measurement. Sarasota, FL: American Accounting Association.
25. International Organization for Standardization (ISO). 2006. Information Technology-Business Operational View-Part 4: Business Transaction Scenarios-Accounting and Economic Ontology. Geneva, Switzerland: International Organization for Standardization.
26. Kardasis, P., and P. Loucopoulos. 2004. Expressing and organizing business rules. Information and Software Technology 46 (11): 701-718.
27. March, S. T., and G. F. Smith. 1995. Design and natural science research on information technology. Decision Support Systems 15 (4): 251-266.
28. McCarthy, W. E. 1982. The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting Review 57: 554-578.
29. Object Management Group (OMG). 2007. Unified Modeling Language: Infrastructure, Version 2.1.2. Needham, MA: OMG.
30. Park, J., and S. Ram. 2004. Information systems interoperability: What lies beneath? ACM Transactions on Information Systems 22 (4): 595-632.
31. Peffers, K., T. Tuunanen, M. A. Rothenberger, and S. Chatterjee. 2008. A design science research methodology for information systems research. Journal of Management Information Systems 24 (3): 45-77.
32. Rockwell, S. R., and W. E. McCarthy. 1999. REACH: Automated database design integrating first-order theories, reconstructive expertise, and implementation heuristics for accounting information systems. International Journal of Intelligent Systems in Accounting, Finance and Management 8 (3): 181-197.
33. Romney, M. B., and P. J. Steinbart. 2012. Accounting Information Systems. 12th ed. Upper Saddle River, NJ: Prentice Hall.
34. Rosca, D., S. Greenspan, and C. Wild. 2002. Enterprise modeling and decision-support for automating the business rules lifecycle. Automated Software Engineering 9 (4): 361-404.
35. Ross, R. G. 2003. Principles of the Business Rule Approach. Boston, MA: Addison-Wesley.
36. Sedbrook, T., and R. I. Newmark. 2008. Automating REA policy level specifications with semantic web technologies. Journal of Information Systems 22 (2): 249-277.
37. Uschold, M., M. King, S. Moralee, and Y. Zorgios. 1998. The enterprise ontology. The Knowledge Engineering Review: Special Issue on Putting Ontologies to Use 13 (1): 31-89.
38. Vaishnavi, V. K., and W. J. Kuechler. 2007. Design Science Research Methods and Patterns: Innovating Information and Communication Technology. New York, NY: Auerbach.
39. Von Halle, B. 2002. Business Rules Applied. Building Better Systems Using the Business Rules Approach. New York, NY: Wiley & Sons.
40. Vujasinovic, M., N. Ivezic, B. Kulvatunyou, E. Barkmeyer, M. Missikoff, F. Taglino, Z. Marjanovic, and I. Miletic. 2010. Semantic mediation for standard-based B2B interoperability. IEEE Internet Computing 14 (1): 52-63.
41. Wahler, M., D. Basin, A. Brucker, and J. Koehler. 2010. Efficient analysis of pattern-based constraint specifications. Software and Systems Modeling 9 (2): 225-255.
42. Wang, X., J. Sun, X. Yang, Z. He, and S. Maddineni. 2004. Business Rules Extraction from Large Legacy Systems. 249-258. Proceedings of the Eighth European Conference on Software Maintenance and Reengineering, Tampere, Finland.
43. Warmer, J., and A. Kleppe. 2003. The Object Constraint Language: Getting Your Models Ready for MDA. 2nd ed. Boston, MA: Pearson Education.
44. Xue, L., and B. Feng. 2006. A model-driven approach for business constraints discovery. Information Technology Journal 5 (3): 454-459.
45. Yu, S. C. 1976. The Structure of Accounting Theory. Gainesville, FL: The University Presses of Florida.