A Core Ontology for Economic Exchanges

作者: Daniele Porello , Giancarlo Guizzardi , Tiago Prince Sales , Glenda Amaral

DOI: 10.1007/978-3-030-62522-1_27

关键词:

摘要: In recent years, there has been an increasing interest in the development of well-founded conceptual models for Service Management, Accounting Information Systems and Financial Reporting. Economic exchanges are a central notion these areas they occupy prominent position frameworks such as Resource-Event Action (REA) ISO Standard, service core ontologies (e.g., UFO-S) well financial standards (e.g. OMG’s Industry Business Ontology - FIBO). We present ontology economic inspired by view on this phenomenon. According to view, based agreement actions that agents committed perform. This enables unified treatment exchanges, regardless object transaction. ground our Unified Foundational (UFO), discussing its formal aspects, instantiating it reusable OntoUML model, confronting with REA standard UFO-S ontology.

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