Forthcoming Articles

International Journal of Services and Standards

International Journal of Services and Standards (IJSS)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Services and Standards (One paper in press)

Special Issue on: The Impact of AI Chat GPT on Accounting and Auditing

  • Using OWL technology to construct the knowledge framework of IFRS 17   Order a copy of this article
    by Kuo-hua Chou, Chia-cheng Su 
    Abstract: The effective date of the IFRS 17 Insurance Contract accounting standard has been postponed twice since its publication due to its huge structure and complex contents. To deal with complex accounting standards like IFRS 17, accounting professionals and academia need supplementary learning tools in order to more effectively master its core knowledge. This research uses OWL ontological technology to model the concepts of IFRS 17, and uses HermiT inference engine to infer the implicit knowledge embedded in the ontological framework. The research results show that the use of OWL technology can effectively construct the complex contents of IFRS 17, and the test cases also prove that the Protégé software and HermiT inference engine can perform knowledge inferences on the complex contents of IFRS 17. The results resemble an expert system prototype for IFRS 17.
    Keywords: IFRS 17; insurance contract; OWL; ontology; expert system; knowledge framework.

 

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