Addressing Management Reporting Challenges: A Domain Ontology Approach
DOI:
https://doi.org/10.33516/maj.v55i2.66-69pKeywords:
No Keywords.Abstract
This study aims to introduce a framework that can standardize management reporting and non-financial information, thereby addressing the challenges that prepares and users of management report face during its lifecycle. We leverage the “Ontology†framework available in computer science and the XBRL framework, which is highly popular in the financial reporting industry to address some of the challenges faced in the management reporting life cycle.Downloads
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Published
2020-02-29
How to Cite
Mathew, S., & Suresh Kumar, S. (2020). Addressing Management Reporting Challenges: A Domain Ontology Approach. The Management Accountant Journal, 55(2), 66–69. https://doi.org/10.33516/maj.v55i2.66-69p
Issue
Section
Management Reporting
References
C. Maria Keet, 2018, What is an ontology?, An introduction to ontology engineering, version 1, Pg 3-10.
Charles Hoffman CPA, Financial Report Ontology, understanding the entities and relations of a financial report, Pg 1-4.
Dr. Jon Siegel, The Financial Industry Business Ontology, Pg 25-30.
Natalya F. Noy and Deborah L. McGuinness, Ontology Development 101: A Guide to Creating Your First Ontology, Pg 1-19.
Multiple contributors, Extensible Business Reporting Language (XBRL) 2.1.
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