dc.contributor.author | Firat, Aykut | |
dc.contributor.author | Madnick, Stuart | |
dc.contributor.author | Grosof, Benjamin | |
dc.date.accessioned | 2003-02-10T20:26:02Z | |
dc.date.available | 2003-02-10T20:26:02Z | |
dc.date.issued | 2003-02-10T20:26:02Z | |
dc.identifier.uri | http://hdl.handle.net/1721.1/1821 | |
dc.description.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 | en |
dc.format.extent | 188343 bytes | |
dc.format.mimetype | application/pdf | |
dc.language.iso | en_US | |
dc.relation.ispartofseries | MIT Sloan School of Management Working Paper;4408-02 | |
dc.relation.ispartofseries | CISL;2002-16 | |
dc.subject | Financial Information Integration | en |
dc.subject | Equational Ontological Conflicts | en |
dc.subject | Multiple Accounting Standards | en |
dc.subject | Constraint Handling Rules | en |
dc.title | Financial Information Integration in the Presence of Equational Ontological Conflicts | en |
dc.type | Working Paper | en |