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Enterprise Ontologies: Review and an Activity Theory Approach


Daniel E. O'Leary


University of Southern California - Marshall School of Business; University of Southern California - Leventhal School of Accounting

September 17, 2010

International Journal of Accounting Information Systems, Vol. 11, No. 4, pp. 336-352, 2010
Marshall School of Business Working Paper No. ACC 5-11

Abstract:     
This paper provides an alternative, theory-based approach for generating an enterprise ontology, using activity theory. Activity theory, based on psychology, provides a template-based approach to capturing the context of individual activity in an organization. In particular, activity theory uses eight key class concepts: activity, outcome, subject, object, community, rules, tools and division of labour, as a means of organizing and capturing context information. Activity theory is compared with other previously proposed enterprise ontologies, including “ARIS,” “REA,” “The Enterprise Ontology,” “TOVE,” and “Enterprise Ontology.” This activity theory approach is found to consider information typically not included in enterprise ontologies, but likely of interest in most any enterprise.

Number of Pages in PDF File: 39

Keywords: Enterprise Ontology, REA, TOVE, Activity Theory, Comparing Ontologies, Loosely Specified Ontology, Tightly Specified Ontology

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Date posted: September 19, 2010 ; Last revised: March 16, 2011

Suggested Citation

O'Leary, Daniel E., Enterprise Ontologies: Review and an Activity Theory Approach (September 17, 2010). International Journal of Accounting Information Systems, Vol. 11, No. 4, pp. 336-352, 2010; Marshall School of Business Working Paper No. ACC 5-11. Available at SSRN: http://ssrn.com/abstract=1678761

Contact Information

Daniel E. O'Leary (Contact Author)
University of Southern California - Marshall School of Business ( email )
701 Exposition Blvd
Los Angeles, CA 90089
United States

University of Southern California - Leventhal School of Accounting ( email )
Los Angeles, CA 90089-0441
United States
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