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W.S.A. Schwaiger, M. Abmayer:
"Accounting and Management Information Systems: A Semantic Integration";
Talk: The 15th International Converence on Information Integration and Web-based Applications & Services, Wien; 2013-12-02 - 2013-12-04; in: "iiWAS2013;", G. Kotsis, E. Weippl, M. Steinbauer, I. Khalil, M. Indrawan-Santiago (ed.); The Association for Computing Machinery, (2013), ISBN: 978-1-4503-2113-6; 346 - 352.

ABSTRACT
Accounting information systems fulfil the purpose of recording the business transactions over time according to the legal accounting requirements. Management information systems provide the information and mechanisms that are needed to manage the enterprise in different management domains. The primary research objective of this article is the specification of the relevant concepts underlying both information systems and their integration in a comprehensive framework. The resulting framework shows the economic and managerial requirements for integrated accounting-based management information systems and it can be used for a semantic design of such systems.
For this purpose the probabilistic REA management ontology is developed by integrating the REA business ontology with the management concepts of the cybernetic management framework. The derived REA management ontology is robust in two senses: it rests upon the well-established REA business ontology and the semantic integration approach provides a stringent logical argumentation that ensures its logical validity.

ABSTRACT
Accounting information systems fulfil the purpose of recording the business transactions over time according to the legal accounting requirements. Management information systems provide the information and mechanisms that are needed to manage the enterprise in different management domains. The primary research objective of this article is the specification of the relevant concepts underlying both information systems and their integration in a comprehensive framework. The resulting framework shows the economic and managerial requirements for integrated accounting-based management information systems and it can be used for a semantic design of such systems.
For this purpose the probabilistic REA management ontology is developed by integrating the REA business ontology with the management concepts of the cybernetic management framework. The derived REA management ontology is robust in two senses: it rests upon the well-established REA business ontology and the semantic integration approach provides a stringent logical argumentation that ensures its logical validity.

http://publik.tuwien.ac.at/files/PubDat_222006.pdf