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Re: [ontolog-forum] Ontolog Invited Speaker Presentation - Professor Wi

To: "[ontolog-forum] " <ontolog-forum@xxxxxxxxxxxxxxxx>
From: <peter@xxxxxxxxxxxxx>
Date: Fri, 18 Mar 2005 04:55:25 -0500
Message-id: <web-18422315@xxxxxxxxxxxxxxxxxxxx>
Look like I issed an excellent session, a pity.
I've looked throught eh extensive notes on the Wiki, but 
had problems attempting to access the ppt file: there 
seems to be an encoding error or file corruption.    (01)

Al the best,    (02)

Peter    (03)

On Thu, 17 Mar 2005 17:12:12 -0800
  Peter Yim <peter.yim@xxxxxxxx> wrote:
> We had a fabulous lecture from Professor William E. 
>McCarthy today. Thank you very much, Professor McCarthy. 
>Thanks also, to all who called in today, and joined Bill 
>for a most interesting and educational discussion during 
>and after the lecture.
> Material from Professor McCarthy's talk is available on 
>our session wiki page at: 
> ... in particular, the digitized (mp3) audio recording 
>of the entire talk and the discussion has now been 
>posted. That is archived in our knowledge repository for 
>reference by everyone. Additionally, for the next 10 
>days, telephone playback will also available. See details 
> Thanks & regards.  =ppy
> P.S. Our invited speaker for next month will be Dr. 
>Michael Uschold] from Boeing Corporation. He will be 
>giving us a talk entitled: "Semantic Filtering" on April 
>21, 2005. Please mark your calendars now, and watch out 
>for the coming announcements for additional details. 
> =ppy
> --
> Peter P. Yim wrote Sat, 05 Mar 2005 11:49:52 -0800:
>> We are please to announce that *Professor William E. 
>>McCarthy* from 
>> Michigan State University will be giving a talk 
>>entitled: "*The 
>> Integration of an Accounting Domain Ontology (REA) with 
>>an Upper 
>> Ontology (SUMO)*" during our March 17, 2005 conference 
>>call session.
>> Conference call-in details:
>> Date: Thursday, Mar. 17, 2005
>> Start Time: 10:30am PST / 1:30pm EST (World Time: 
>> )
>> Session Duration: 1.5 ~ 2 Hours
>> Dial-in Number: 1-702-851-3330 (Las Vegas, Nevada)
>> Participant Access Code: "686564#"
>> ****The Integration of an Accounting Domain Ontology 
>>(REA) with an Upper 
>> Ontology (SUMO)****
>> by William E. McCarthy
>> Abstract:
>> The REA (Resource-Event-Agent) enterprise ontology is a 
>> model of the concepts and relationships that exist in a 
>>normal economic 
>> exchange between companies or conversions within 
>>companies. REA is based 
>> upon a foundation grounded in both accounting and 
>>economic theories of 
>> the firm, and it is used in the accounting domain 
>>extensively for both 
>> research and teaching in accounting systems. The seminal 
>>REA paper was 
>> published in The Accounting Review in 1982, and its 
>>basic framework has 
>> been extended multiple times in recent years in work by 
>>Geerts and 
>> McCarthy. The REA ontology has been used in standards 
>>work within the 
>> UN/CEFACT, ISO, and other standards bodies.
>> All domain ontologies need to reconciled eventually to 
>>an upper ontology 
>> if they expect to be used extensively across domains, 
>>and the 
>> interrelated domain concepts and associations need to be 
>>mapped to those 
>> of the upper ontology where those correspondences exist. 
>>The upper 
>> ontology to be used in this mapping exercise with REA is 
>>SUMO, the 
>> Suggested Upper Merged Ontology, one of the IEEE 
>>Standard Upper Ontology 
>> working group starter documents. SUMO is extensively 
>>used and researched 
>> in the computer science community, and its conceptual 
>>structures are 
>> better defined and integrated than those of more 
>>informal ontological 
>> frameworks like Bunge and Sowa. Sowa’s conceptual 
>>framework fits REA 
>> well, but Bunge’s is a clear conceptual mismatch.
>> Mapping to more general ideas and axioms can be both a 
>>quality control 
>> and a concept expansion exercise. There are bound to be 
>>many gaps and 
>> overlaps, just as one would find in mapping individual 
>>external schemas 
>> to a more general conceptual schema in the database 
>>design process of 
>> view modeling and view integration. The integration 
>>exercise to be 
>> described in this presentation is most certainly 
>>preliminary, and it is 
>> being accomplished by an REA expert who is also an 
>>acknowledged SUMO 
>> novice. The domain concepts of REA work extremely well 
>>in the process 
>> modeling of inter-firm business collaborations and in 
>>the re-orientation 
>> of basic accounting ideas away from the artifactual grip 
>>of general 
>> ledgers and traditional accounting reporting. Their 
>>integration with 
>> SUMO will be another step on the path to assessing their 
>>suitability for 
>> use as a more general enterprise ontology.
>> **About the Speaker:* *
>> William E. McCarthy is a Professor of Accounting and 
>>Information Systems 
>> at Michigan State University. He received his A.B. in 
>>economics from 
>> Boston College in 1968 and his Ph.D. in accounting and 
>>computer science 
>> from the University of Massachusetts in 1978. His 
>>homepage is available 
>> at http://www.msu.edu/user/mccarth4/
>> Professor McCarthy’s research interests center around 
>>the application of 
>> knowledge-based systems, object orientation, and 
>>database theories to 
>> the problems of building information architectures for 
>>use between and 
>> within business enterprises. His papers have been 
>>published in many 
>> leading accounting and computer science journals, and he 
>>has given 
>> invited presentations to a wide variety of academic and 
>> institutions in the USA, Europe, Asia, and Australia. 
>> McCarthy’s paper on REA accounting systems was given the 
>>first Seminal 
>> Contribution to Accounting Information Systems 
>>Literature Award at the 
>> American Accounting Association meeting in Chicago in 
>>1996. His present 
>> research focuses on (1) the development of REA 
>>enterprise ontologies, 
>> (2) the integration of REA models within XML, and (3) 
>>the development of 
>> agent-oriented information systems with REA business 
>>process patterns.
>> Most recently, he has been especially active in 
>>international e-commerce 
>> standardization efforts. He was a member of the business 
>>process team of 
>> the UN-based ebXML project, and he is also active with 
>>the UN’s 
>> Technologies and Methods Workgroup and the ISO-based 
>> initiative. He was also active in semantic integration 
>>and model-based 
>> standards development work with the Open Applications 
>>Group (OAG) and 
>> the Object Management Group (OMG). For the years 
>>2001-2003, he was the 
>> Vice-President of the American Accounting Association 
>>(AAA), and every 
>> summer he teaches at MSU an AAA-sponsored workshop on 
>>REA accounting 
>> systems to accounting faculty from all over the world.
>> Professor McCarthy teaches a wide variety of graduate 
>>and undergraduate 
>> information systems classes at MSU, and he was the 
>>recipient of the 
>> Department of Accounting’s Roland F. Salmonson 
>>Outstanding Teaching 
>> Award in 1985, in 1993, and again in 2003. He is also 
>>cited in the 1995, 
>> 1998, and 2001 versions of the Business Week Guide to 
>>the Best Business 
>> Schools as one of the outstanding graduate teachers in 
>>the Broad College 
>> of Business, and in 1999 he was given the outstanding 
>>faculty teaching 
>> award from the Spartan Business Journal (MBA student 
>>newspaper). In 
>> 1999, Professor McCarthy was given the Withrow 
>>Teacher-Scholar Award, 
>> the lifetime teaching award from the Broad College of 
>>Business, and in 
>> 2003 he was given the American Accounting Association’s 
>>Innovation in 
>> Accounting Education Award. In February 2000, he was 
>>presented with the 
>> highest recognition given to professors at Michigan 
>>State University: 
>> the MSU Distinguished Faculty Award.
>> Please refer to details on the session wiki page at:
>> http://ontolog.cim3.net/cgi-bin/wiki.pl?ConferenceCall_2005_03_17
>> Please point your browser to this wiki page during the 
>> Shared-screen support (VNC session) will also be 
>>available and be 
>> started 5 minutes before the call.
>> Look forward to having you at the session.
>> Regards. =ppy
>> P.S. to help us with the logistics, please add your name 
>>under the 
>> "expected" attendees section 
>> (http://ontolog.cim3.net/cgi-bin/wiki.pl?ConferenceCall_2005_03_17#nid019 
>> ) if you are planning to attend, and haven't responded 
>>otherwise. Tx. -ppy
>> P.P.S. Please note that this event was originally 
>>planned for March 10, 
>> 2005, and has now been rescheduled to Mar. 17, 2005 due 
>>to the fact that 
>> a number of our members will need to be at the Semantic 
>> Conference 2005 (March 7~10, 2005, San Francisco, ref: 
>> http://www.semantic-conference.com/ ). We apologize for 
>> inconvenience caused. Please make a note of this new 
>>date and come join 
>> us. =ppy
>> -- 
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