本研究的主要目的為接續過去於會計領域中的本體論研究，過去的研究大部分以較簡單的方式闡述其概念與模型，且所使用的實證案例亦為較不複雜的交易，如銷貨與購買，同時過去研究皆未提出較具體且基礎的會計概念及描述交易的一般化特徵。首先，為了改善過去會計本體論模型之品質，本研究使用本體論工具OWL DL (敘述邏輯)來描述出更具體化與一般化的交易特徵，並以將交易分類為詳細的階層架構。其次，為了能夠捕捉會計的基本概念，我們在OWL DL中同時發展出經濟與會計之概念，這些概念的闡釋與應用，乃是使用了較複雜的交易，如資本租賃，以取代銷貨與購買交易去實證本研究提出之概念性架構。最後、為加強本會計知識模型之可擴充性與再使用性，我們以建構了三種類別：交易事件(E)、會計原則(P)、會計科目(E)，並發展了三者之間的關連，去描述會計流程中之交易辨認、衡量及認列之步驟，最後並實作一個具有互動介面的專家系統雛型，以證實E-P-A模型之設計。 This study continues the development of past ontology research in accounting. Most of past studies illustrated their concepts and models through relatively simpler ways. And the instantiation cases remain on using uncomplicated transactions such as sales and purchases. These past results could be challenged because they do not create concrete and fundamental accounting concepts and do not depict the generic features of transactions. To improve the quality of past accounting ontological model, this study first adopts ontological tools such as the OWL DL (Description Logics) to capture more concrete and generic transaction features and classify transactions in a more detail hierarchy. Second, to capture the fundamental concepts of accounting, we also develop general economic and accounting concept in OWL DL respectively. To illustrate these concepts, we use more complicated transactions such as capital lease to instantiate the conceptual framework instead of simple sales and purchases. Finally, to enhance the extensibility and reusability of our accounting knowledge model, we also describe the accounting process of transaction identification, measurement and recognition using three classes as transaction event (E), accounting principle (P), chart of accounts (A) and the relationships among them. The verification of E-P-A model is also accomplished by implementing a prototype expert system.
