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An Ontological Account of the Action Theory of Economic Exchanges

In Daniele Porello, Giancarlo Guizzardi, Tiago Prince Sales, Glenda C. M. Amaral & Nicola Guarino (eds.), Proceedings of 14th International Workshop on Value Modelling and Business Ontologies, Brussels, Belgium, January 16-17, 2020. pp. 157-169 (2020)

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  1. A Core Ontology for Economic Exchanges.Daniele Porello, Giancarlo Guizzardi, Tiago Prince Sales & Glenda C. M. Amaral - 2020 - In Gillian Dobbie, Ulrich Frank, Gerti Kappel, Stephen W. Liddle & Heinrich C. Mayr (eds.), Conceptual Modeling - 39th International Conference, {ER} 2020, Vienna, Austria, November 3-6, 2020, Proceedings. Lecture Notes in Computer Science 12400. pp. 364-374.
    In recent years, there has been an increasing interest in the development of well-founded conceptual models for Service Management, Accounting Information Systems and Financial Reporting. Economic ex- changes are a central notion in these areas and they occupy a prominent position in frameworks such as the Resource-Event Action (REA) ISO Standard, service core ontologies (e.g., UFO-S) as well as financial stan- dards (e.g. OMG’s Financial Industry Business Ontology - FIBO). We present a core ontology for economic exchanges inspired by a (...)
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