Abstract The Unified Foundational Ontology (UFO) was developed over the last two decades
by consistently putting together theories from areas such as formal ontology in philosophy …

Several UFO grounded economic exchange ontologies have been developed in the last
decade, notably COFRIS, OntoREA, REA2, and ATE. An important question is whether they …

Decision Making is an important part of the everyday lives of individuals and organizations.
Many works within Computer Science have focused on supporting this process, especially …

In recent years, online services have received considerable attention worldwide. One crucial
online service during the coronavirus disease (COVID-19) pandemic was e-governance. In …

Enterprises collaborate in government-regulated markets by develo** and realizing
exchange relationships. However, current Accounting Information Systems (AIS) are …

Finance and information technology are deeply intertwined and have been mutually
reinforcing over time. Historically, finance has played a key role in innovation in the overall …

During the last decade, ontology engineering has undoubtedly participated in a lot of
beneficial applications in different domains. Nevertheless, ontology development still faces …

Organizational decision-making is crucial for success, yet cognitive biases can significantly
affect risk preferences, leading to suboptimal outcomes. Risk seeking preferences for losses …

Decisions are constantly made and some of them may be extremely critical. However, most
decision makers are unaware that their decisions may be biased. We used Behavioral …

Finance and economics are wide domains, where ontologies are useful instruments for
dealing with semantic interoperability and information integration problems, as well as …