Ontological Accounting Information Retrieval System

An accounting information system has improved conventional internal controls of companies computerized information systems. The objectives are to improve practices of managing, retrieving and extracting accounting information within organizations. This paper introduces an ontological accounting information retrieval system as a mean to share information in line of common agreement and to improve the information retrieval in a more structured way. This paper reviews the research literature and summarizes the major developments in this research field, focusing on the ontological engineering perspectives to construct ontology and access for ontological accounting information.