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