Towards a Knowledge Graph-specific Definition of Digital Transformation: An Account Networking View for Auditing

Florina Covaci, Robert Buchmann, Radu Dragos

2022

Abstract

This paper reports on an experimental Digital Transformation project where RDF graphs are adopted in an organization’s accounting and document management system as a novel approach to accounting digitization, going beyond traditional ERP systems to enable account-centric network analysis and more insightful master data management - having accounting contextualized in a relationship-rich Knowledge Graph that captures some of the tacit knowledge that accountants and auditors apply during their common tasks. Legacy ERP systems that are based on relational databases face challenges when aggregating information regarding the transactions that an account was involved in, which sometimes involve multihop JOINs, links to contextual documents that may reside elsewhere, or rules that mimic (at least partially) an auditor’s reasoning. The paper reports on a knowledge capture effort for mapping accounting information into an RDF graph in order to overcome limitations of legacy systems with auditing support, currently implemented in a feasibility demonstrator of low Technological Readiness Level. As theoretical implications, we also derive from this experience a novel, specialized definition of Digital Transformation.

Paper Citation

in Harvard Style

Covaci F., Buchmann R. and Dragos R. (2022). Towards a Knowledge Graph-specific Definition of Digital Transformation: An Account Networking View for Auditing. In Proceedings of the 14th International Conference on Agents and Artificial Intelligence - Volume 3: ICAART, ISBN 978-989-758-547-0, pages 637-644. DOI: 10.5220/0010875000003116

in Bibtex Style

@conference{icaart22,
author={Florina Covaci and Robert Buchmann and Radu Dragos},
title={Towards a Knowledge Graph-specific Definition of Digital Transformation: An Account Networking View for Auditing},
booktitle={Proceedings of the 14th International Conference on Agents and Artificial Intelligence - Volume 3: ICAART,},
year={2022},
pages={637-644},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010875000003116},
isbn={978-989-758-547-0},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 14th International Conference on Agents and Artificial Intelligence - Volume 3: ICAART,
TI - Towards a Knowledge Graph-specific Definition of Digital Transformation: An Account Networking View for Auditing
SN - 978-989-758-547-0
AU - Covaci F.
AU - Buchmann R.
AU - Dragos R.
PY - 2022
SP - 637
EP - 644
DO - 10.5220/0010875000003116