Объектная инфраструктура бухучета для моделей предприятия, основанных на знании

1. W.E. McCarthy, "The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment", The Accounting Rev., Vol. 57, No. 3, July 1982, pp. 554 - 78.

5. M.E. Porter, "Towards a Dynamic Theory of Strategy", Strategic Management J., Vol. 12, 1991, pp. 95 - 117.

6. A.S. Hollander, E.L. Denna, and J. O. Cherrington, Accounting, Information Technology and Business Solutions, Irwin McGraw Hill, Burr Ridge, IL, 1995.

7. Modelling and Methodologies for Enterprise Integration, P. Bernus and L. Nemes, eds., Chapman and Hall, London, 1996.

9. J. Sowa, Knowledge Representation: Logical, Philosophical, and Computational Foundations, to be published, PWS Publishing Company, to be published Aug. 1999.

10. G. L. Geerts and W.E. McCarthy, "The Extended Use of Intensional Reasoning and Epistemologically Adequate Representations in Knowledge-Based Accounting Systems," Proc. 12th Int'l Workshop on Expert Systems and Their Applications, Avignon, France, 1992, pp. 321-332.

20. T. Gruber, "A Translational Approach to Portable Ontologies," Knowledge Acquisition, Vol. 5, No.2, 1993, pp. 199-220.

21. D. O'Leary, "Using AI in Knowledge Management: Knowledge Bases and Ontologies" IEEE Intelligent Systems, Vol. 11, No. 3, 1998, pp. 34-39.

22. N. F. Noy and C. D. Hafner, "The State of the Art in Ontology Design: A Comparative Review," AI Magazine, Vol. 18, No. 3, Fall, 1997, pp. 53-74.

23. G. L. Geerts and W.E. McCarthy, "Accounting as Romance: Patterns of Unrequited Love and Incomplete Exchanges in Life and in Busi-ness Software," OOPSLA 97 Addendum, J. Sutherland, ed., ACM Press, New York, 1998.

Гвидо Гиртс (Guido L Geerts) - профессор бухучета и информационных систем в Университете Штата Мичиган. Доктор экономических наук, член IEEE и Американской Ассоциации Бухгалтеров. Его электронный адрес: geerts@pilot.msu.edu.

Вильям Маккарти (William E McCarthy) из Arthur Andersen - профессор бухучета и информационных систем в Университете Штата Мичиган. Председатель Секции Искусственного интеллекта и новейших технологий в Американской Ассоциации Бухгалтеров. Доктор наук. Его электронный адрес: mccarth4@pilot.msu.edu.