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The conceptual framework for financial reporting represented in a Formal Language
Thesis (PhD)--University of Pretoria, 2015.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2016
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| _version_ | 1867613523289309184 |
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| access_status_str | Open Access |
| author2 | Van der Merwe, A.J. |
| author_browse | Van der Merwe, A.J. |
| author_facet | Van der Merwe, A.J. |
| collection | Thesis |
| dc_rights_str_mv | © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (PhD)--University of Pretoria, 2015. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/53017 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:30.101Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/53017 The conceptual framework for financial reporting represented in a Formal Language Van der Merwe, A.J. u02435950@tuks.co.za Stegmann, N. Gerber, Thinus Cornelius UCTD Ontology Engineering Accounting Standards Design Science Research Knowledge Representation Conteptual Framework for Financial Reporting (CFfFR) Economic and management sciences theses SDG-08 Economic and management sciences theses SDG-16 Thesis (PhD)--University of Pretoria, 2015. The objective of this thesis is to investigate how the use of ontology technologies, as utilised in computing, can contribute towards formulating a globally acceptable Conceptual Framework for Financial Reporting (global CFfFR). The ideal being pursued in the financial reporting domain is a single set of high quality, principle-based accounting standards which are globally recognised (Barth, 2013b; Bullen & Crook, 2005; Stein, 2015) guiding the provision of decision-useful information to the users of financial reports (IASB, 2010a). The CFfFR, published by the International Accounting Standards Board (IASB) (IASB, 2010a), was developed with the intention to provide guidance to users and preparers of financial reports and standard setters regarding the provision of decision-useful financial information (IASB, 2010a). Unfortunately, a clear, consistent and unambiguous world is not the reality, which preparers of financial reports and investors encounter when they compile and interpret financial reports governed by financial accounting standards (Bhimani, 2008; Schipper, 2003; Tweedie, 2007; Wüstemann & Wüstemann, 2010). This is a multi-disciplinary study, involving mainly the disciplines of accounting and computing, but also touching on philosophy and the philosophy of science. The multimethod qualitative study was performed adopting a research strategy utilised in the Information Systems (IS) discipline known as Design Science Research (DSR) (Vaishnavi & Kuechler, 2013). Three research techniques were used during the performance of the DSR Cycles. The research techniques were used to answer the three sub-research questions and finally the main research question. A systematic review was performed during DSR Cycle 1. DSR Cycles 2 and 3 involved interdisciplinary investigations, combining knowledge from philosophy, philosophy of science and computing to enhance knowledge in the main discipline i.e. accounting. The main research question was answered during DSR Cycle 4, when a domain ontology of the CFfFR was modelled. The CFfFR was modelled using the Ontology Life Cycle (OLC) (Neuhaus, Vizedom, Baclawski, Bennett, Dean, et al., 2013) developed in the knowledge representation (computing) discipline. Part of the findings was that it is possible to build a formal domain ontology of the CFfFR. The main contributions were made during the performance of DSR Cycle 4 (Chapter 7). A formal domain ontology of the CFfFR as artefact provided the most basic classes and relationships to facilitate decision-useful information. During the formalisation process, inconsistencies and unintended meanings within the CFfFR were identified. In conclusion, some areas for further research were identified. cb2026 Accounting PhD Unrestricted SDG-08: Decent work and economic growth 2016-06-09T13:08:19Z 2016-06-09T13:08:19Z 2016-04-21 2015 Thesis Gerber, TC 2015, The conceptual framework for financial reporting represented in a Formal Language, PhD Thesis, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/53017> A2016 http://hdl.handle.net/2263/53017 en © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Ontology Engineering Accounting Standards Design Science Research Knowledge Representation Conteptual Framework for Financial Reporting (CFfFR) Economic and management sciences theses SDG-08 Economic and management sciences theses SDG-16 The conceptual framework for financial reporting represented in a Formal Language |
| title | The conceptual framework for financial reporting represented in a Formal Language |
| title_full | The conceptual framework for financial reporting represented in a Formal Language |
| title_fullStr | The conceptual framework for financial reporting represented in a Formal Language |
| title_full_unstemmed | The conceptual framework for financial reporting represented in a Formal Language |
| title_short | The conceptual framework for financial reporting represented in a Formal Language |
| title_sort | conceptual framework for financial reporting represented in a formal language |
| topic | UCTD Ontology Engineering Accounting Standards Design Science Research Knowledge Representation Conteptual Framework for Financial Reporting (CFfFR) Economic and management sciences theses SDG-08 Economic and management sciences theses SDG-16 |
| url | http://hdl.handle.net/2263/53017 |