Data Analytics Using Ontologies of Management Theories: Towards Implementing 'From Theory to Practice'

7 Pages Posted: 30 Aug 2012 Last revised: 28 Aug 2016

See all articles by Henry M. Kim

Henry M. Kim

York University - Schulich School of Business; Novera; Insolar

Iryna Gel

York University - Schulich School of Business

Ho-Nam Cheung

York University - Schulich School of Business

Marek Laskowski

York University; University of Guelph

Date Written: June 21, 2016

Abstract

We explore how computational ontologies can be impactful vis-à-vis the developing discipline of “data science.” We posit an approach wherein management theories are represented as formal axioms, and then applied to draw inferences about data that reside in corporate databases. That is, management theories would be implemented as rules within a data analytics engine. We demonstrate a case study development of such an ontology by formally representing an accounting theory in First-Order Logic. Though quite preliminary, the idea that an information technology, namely ontologies, can potentially actualize the academic cliché, “From Theory to Practice,” and be applicable to the burgeoning domain of data analytics is novel and exciting.

Keywords: computational ontologies, data analytics, data science, data driven decision-making, auditor decision-making, Belief-Desires-Intentions

JEL Classification: M00, M40

Suggested Citation

Kim, Henry M. and Gel, Iryna and Cheung, Ho-Nam and Laskowski, Marek, Data Analytics Using Ontologies of Management Theories: Towards Implementing 'From Theory to Practice' (June 21, 2016). Available at SSRN: https://ssrn.com/abstract=2138121 or http://dx.doi.org/10.2139/ssrn.2138121

Henry M. Kim (Contact Author)

York University - Schulich School of Business ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

Novera ( email )

661 University Ave
Toronto, Ontario M5G 1M1
Canada

Insolar ( email )

Gartenstrasse 6
Zug, 6300
Switzerland

Iryna Gel

York University - Schulich School of Business ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

Ho-Nam Cheung

York University - Schulich School of Business ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

Marek Laskowski

York University ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

University of Guelph ( email )

Guelph, Ontario
Canada

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