Sowa, John F., Knowledge Representation: Logical, Philosophical, and Computational Foundations.~(book review)

Accounting Review,  July, 2002  by William E. McCarthy

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(Pacific Grove, CA: Brooks/Cole, 1999, pp. 512).

This is a splendid book for those academic accountants who want to expand their computer science and information systems horizons. For most readers of The Accounting Review, the topic of knowledge representation exists only at the periphery of their teaching and research interests, especially as defined by Sowa (xii) as "the application of logic and ontology to the task of constructing computable models for some domain." However, Sowa's mindset portends the way in which the principles of accounting information systems (AIS) will be taught in the five- to ten-year future, so if ...