| Autor: |
Weigand, Hans, Blums, Ivar, de Kruijff, Joost, krogstie, john, reijers, hajo |
| Přispěvatelé: |
Department of Management, Research Group: Information & Supply Chain Management, Center Ph. D. Students |
| Jazyk: |
angličtina |
| Rok vydání: |
2018 |
| Zdroj: |
Advanced Information Systems Engineering: Proceedings of the 30th International Conference on Advances Information Systems Engineering (CAiSE 2018), 10816, 342-356 |
| Popis: |
DLT suggests a new way to implement the Accounting Information System, but after reviewing the current literature our conclusion is that an ontologically sound consensus-based design is missing to date. Against this research gap, the paper introduces a DLT-based shared ledger solution in a formal way and compliant with Financial Reporting Standards. We build on the COFRIS accounting ontology (grounded in UFO-S) and the blockchain ontology developed by De Kruijff & Weigand that distinguishes between a Datalogical level, an Infological and an Essential (conceptual) level. It is shown how consensual and agent-specific parts of the business exchange transaction can be represented in a concise way, and how this pattern can be implemented using Smart Contracts. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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