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Using Ontologies in the Design of Forest Accounting Information Systems. Literature Review


  • Postolache (Maleº) I. Daniela

    () (“Alexandru Ioan Cuza” University of Iasi)


In our paper, we conducted a literature review, in the field of accounting information systems ontologies. Our results are useful to researchers and developers of decision support intelligent solutions, to forestry accounting researchers and forestry managers, to be aware of new discoveries in the field, to managerial accounting researchers interested in using economic models for decision support tools development. According to various studies, the use of ontologies in business information systems design can bring solutions to optimize the integration, the implementation of extensible interfaces, the availability of a common vocabulary, objectively specifying of information, to facilitate the sharing and reuse of information. For forestry information systems, using ontologies has proven to be beneficial in solving a thorny problem: the incompatibility of data. The requirements for ontologies in this area are: robustness, flexibility in communication and interconnection, extensibility. The conclusion drawn from the study is that the use of ontologies is needed in designing accounting information systems

Suggested Citation

  • Postolache (Maleº) I. Daniela, 2011. "Using Ontologies in the Design of Forest Accounting Information Systems. Literature Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1763-1768, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1763-1768

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    ontology; accounting information systems; forestry decision support systems.;

    JEL classification:

    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth


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