HIERARCHY CONCEPT ANALYSIS IN ACCOUNTING ONTOLOGY

Abstract

Ontology is the future and concepts are the backbone of ontology. In this work a controlled narrow vocabulary was prepared by the experts from accounting domain particularly to financial accounting. Further, a relationship was explored within the concepts and verified. The main goal of this paper is building an accounting ontology as a first step for creating an organizational accounting repository that will allow domain knowledge storing and dissemination. In this research paper Centroid Clustering was used to find the relationship between concepts. A concept hierarchy was developed which can be used for simplifying and understanding accounting system in a better manner; it shall be an excellent learning tool for students, for reusing the tacit knowledge , Therefore improve the performance of poor students, and shall support the machine communication for building concise relationships in Ontology domain over internet technology. This technique can be used for building Ontology in other domain as well. As well as the developed technique could be adapted to develop a visual course selector. The obtained result shows that the concept hierarchy cluster technique is a reliable technique for establishing strong relationship between concepts.