Abstract

http://ssrn.com/abstract=376840
 
 

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Financial Information Integration in the Presence of Equational Ontological Conflicts


Aykut Firat


Massachusetts Institute of Technology (MIT) - Sloan School of Management

Stuart Madnick


Massachusetts Institute of Technology (MIT) - Sloan School of Management

Benjamin Grosof


Massachusetts Institute of Technology (MIT) - Sloan School of Management

October 2002

MIT Sloan Working Paper No. 4408-02; CISL Working Paper No. 2002-16

Abstract:     
While there are efforts to establish a single international accounting standard, there are strong current and future needs to handle heterogeneous accounting methods and systems. We advocate a context-based approach to dealing with multiple accounting standards and equational ontological conflicts. In this paper we first define what we mean by equational ontological conflicts and then describe a new approach, using Constraint Logic Programming and abductive reasoning, to reconcile such conflicts among disparate information systems. In particular, we focus on the use of Constraint Handling Rules as a simultaneous symbolic equation solver, which is a powerful way to combine, invert and simplify multiple conversion functions that translate between different contexts. Finally, we demonstrate a sample application using our prototype implementation that demonstrates the viability of our approach.

Number of Pages in PDF File: 7

Keywords: Financial Information Integration, Equational Ontological Conflicts, Multiple Accounting Standards, Constraint Handling Rules

JEL Classification: M41, M44, M47, L22

working papers series


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Date posted: February 6, 2003  

Suggested Citation

Firat, Aykut and Madnick, Stuart and Grosof, Benjamin, Financial Information Integration in the Presence of Equational Ontological Conflicts (October 2002). MIT Sloan Working Paper No. 4408-02; CISL Working Paper No. 2002-16. Available at SSRN: http://ssrn.com/abstract=376840 or http://dx.doi.org/10.2139/ssrn.376840

Contact Information

Aykut Firat
Massachusetts Institute of Technology (MIT) - Sloan School of Management ( email )
77 Massachusetts Ave.
E62-416
Cambridge, MA 02142
United States
Stuart E. Madnick (Contact Author)
Massachusetts Institute of Technology (MIT) - Sloan School of Management ( email )
E53-321
Cambridge, MA 02142
United States
617-253-6671 (Phone)
617-253-3321 (Fax)
Benjamin Grosof
Massachusetts Institute of Technology (MIT) - Sloan School of Management ( email )
E53-317
Cambridge, MA 02142
United States
617-253-8694 (Phone)
HOME PAGE: http://www.mit.edu/~bgrosof
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