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Ontology-based standards development: Application of OntoStanD to ebXML business process specification schema

Author

Listed:
  • Heravi, Bahareh Rahmanzadeh
  • Lycett, Mark
  • de Cesare, Sergio

Abstract

Business-to-Business (B2B) interoperations are an important part of today's global economy. Business process standards are developed to provide a common understanding of the information shared between trading partners. These standards, however, mainly capture the syntax of the transactions and not their semantics. This paper proposes the use of ontologies as the basis for standards development and presents an ontology for the ebXML Business Process Specification Schema (ebBP) with the aim of empowering the capture and sharing of semantics embedded within B2B processes as well as enabling knowledge deduction and reasoning over the shared knowledge. The paper utilises the Ontology-based Standards Development methodology (OntoStanD) as a methodological approach for designing ontological models of standards. This research demonstrates how Semantic Web technologies can be utilised as a basis for standards development and representation in order to improve standards-based interoperability between trading partners.

Suggested Citation

  • Heravi, Bahareh Rahmanzadeh & Lycett, Mark & de Cesare, Sergio, 2014. "Ontology-based standards development: Application of OntoStanD to ebXML business process specification schema," International Journal of Accounting Information Systems, Elsevier, vol. 15(3), pages 275-297.
    • Handle: RePEc:eee:ijoais:v:15:y:2014:i:3:p:275-297
    DOI: 10.1016/j.accinf.2014.01.005
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    References listed on IDEAS

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    1. F. Gailly & G. Poels, 2007. "Ontology-driven Business Modelling: Improving the Conceptual Representation of the REA Ontology," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/444, Ghent University, Faculty of Economics and Business Administration.
    2. Firat, Aykut & Madnick, Stuart & Manola, Frank, 2005. "Multi-dimensional Ontology Views via Contexts in the ECOIN Semantic Interoperability Framework," Working papers 4543-05, Massachusetts Institute of Technology (MIT), Sloan School of Management.
    3. Michael Rebstock & Janina Fengel & Heiko Paulheim, 2008. "Ontologies-Based Business Integration," Springer Books, Springer, number 978-3-540-75230-1, January.
    4. Geerts, Guido L., 2011. "A design science research methodology and its application to accounting information systems research," International Journal of Accounting Information Systems, Elsevier, vol. 12(2), pages 142-151.
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    2. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.

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