Abstract:

In this study we present some proposals regarding conceptual framework elements for building an organizational memory (OM) aiming to capitalizing the cognitive acquis in the accounting and financial (AF) area.  The methodology was based on systematic literature investigation in KM, organizational memory, and ontologies conceived for the AF field. Observations concerning the knowledge capitalization and reuse mechanisms have been elaborated in order to provide elements for an appropriate framework concerning the construction of an organizational memory, named OMCCAAF. The main research goal is to identify the basic components of our future framework at the ontology construction level. This study attempted to address the following major research questions: (1) “What are the major issues provided by literature, that occur when modeling domain ontology for a learning organizational memory in accounting and financial area?” (2) “What are the conceptual components of a methodological framework for building single domain ontology in this particular field?”