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Enterprise ontologies: Review and an activity theory approach

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  • O'Leary, Daniel E.

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 in 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 labor, 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.

Suggested Citation

  • O'Leary, Daniel E., 2010. "Enterprise ontologies: Review and an activity theory approach," International Journal of Accounting Information Systems, Elsevier, vol. 11(4), pages 336-352.
    • Handle: RePEc:eee:ijoais:v:11:y:2010:i:4:p:336-352
    DOI: 10.1016/j.accinf.2010.09.006
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    References listed on IDEAS

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    1. Yair Wand & Ron Weber, 2002. "Research Commentary: Information Systems and Conceptual Modeling—A Research Agenda," Information Systems Research, INFORMS, vol. 13(4), pages 363-376, December.
    2. Michael Grüninger & Katy Atefi & Mark S. Fox, 2000. "Ontologies to Support Process Integration in Enterprise Engineering," Computational and Mathematical Organization Theory, Springer, vol. 6(4), pages 381-394, December.
    3. Alexander Osterwalder & Yves Pigneur, 2002. "An e-Business Model Ontology for Modeling e-Business," Industrial Organization 0202004, University Library of Munich, Germany.
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    1. vom Brocke, Jan & Braccini, Alessio Maria & Sonnenberg, Christian & Spagnoletti, Paolo, 2014. "Living IT infrastructures — An ontology-based approach to aligning IT infrastructure capacity and business needs," International Journal of Accounting Information Systems, Elsevier, vol. 15(3), pages 246-274.
    2. Guan, Jian & Levitan, Alan S. & Kuhn, John R., 2013. "How AIS can progress along with ontology research in IS," International Journal of Accounting Information Systems, Elsevier, vol. 14(1), pages 21-38.

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