Financial Information Integration in the Presence of Equational Ontological Conflicts
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4408-02.pdf
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Author(s)
Firat, Aykut
Madnick, Stuart
Grosof, Benjamin
Date Issued
February 10, 2003
Series/Report no.
MIT Sloan School of Management Working Paper;4408-02
CISL;2002-16
Abstract
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
Subjects
Financial Information Integration
Equational Ontological Conflicts
Multiple Accounting Standards
Constraint Handling Rules
Persistent DSpace Link
