Análise sobre ontologias na área financeira e contábil: construção da base teórica para criação e teste da ontocont

Abstract

Contextualization: Since the dawn of history, the forms of organization of humanity are rooted in the management and organization of information. Social acts are linked to the relationships between people and the way in which the representation and relationship between things occur. Social relationships are carried out through a symbolism in which they are represented by speech acts or document acts, that is: using a bank can represent from using a mobile to settle down to going to a financial institution. Searching for mechanisms that allow representing and organizing this information is one of the challenges of Information Science (IC). The foundation of the motivation of this research was to identify which theoretical precepts can be used in the construction of an ontology applied in the accounting domain, using the available tools to achieve this objective and use them efficiently in order not to become extinct. or at least reduce the possible ambiguities in this relationship between individuals and the reality of the world. Ontology has been used with the aim of representing the real, whether from the perspective of mental representations of things created by social interactions or realism of the external world, even if this distinction is only didactic. General objective: Seeking to bring this clarification in the business field, the purpose of this research was to elucidate: which theoretical and methodological criteria should be applied in the identification of entities in the economic and financial area for the purpose of creating an ontological artifact. Methodology: The research was characterized as exploratory and documentary, with the adoption of theories of Philosophy, Economics, Accounting and Information Science. The present study sought to identify how to make this representation of accounting accounts, mandatory for any company, through the development of Ontocont, which is an experimental generic ontology for the area of Accounting Sciences. In order to carry out the proof of concept, the domain of concessionaires operating in the energy sector was adopted. Results: As a result, the axiomatization of the entities present in a generic ontology was obtained; and in the subsequent step, using available technological devices, tests were carried out on a sample of financial statements from companies in the Brazilian energy sector. Through these preliminary tests, Ontocont proved to be efficient in retrieving the information contained in these documents.