The Logic System Of Accounting Based On Computationalism

The logic foundation of computer applications in accounting is the elementary theoretic problem in the domain of AIS (Accounting Information System); Research Breakthroughs of this problem is necessary for the termination of AIS's maze in the Information technology tidal wave and the foundation of a universal theory framework for the AIS discipline. From computationalism, computer applications in accounting and accounting procedure by human both are computation of information; based on computationalism, this paper superficially discuss the logic foundation of computer applications in accounting and the possibility for accounting.In the sector of Introduction, we introduced logic and experiential basis of pancomputationalism proposition which claims that the nature of thing is computation, expatiated the reason why we chose computationalism as the philosophy basis of this paper, and discuss the research paradigm of linguistics for this paper. Chapter 2 detailedly analyzed G?del theorem, Church-Turing thesis, and pancomputationalism; and based on linguistics, we discussed the family resemblance of accounting category and the essence of constructiveness of accounting language. Chapter 3 concretely analyzed the logic procedure of implementation of collective intentionality imposed on accounting by enterprise stakeholders, and discussed the conceptual foundation for computers comprehend the accounting language. The last chapter studied the limitations of XBRL taxonomy in representation semantic relationship between elements of financial statements.Form the overview of this paper, though we abstracted the logic procedure of accounting and the ontology basis of accounting semantic relation, there are need farther research for how to implement the accounting knowledge engineering, specially how to teach computers to synthetically make use of multi-discipline knowledge of Accounting, Finance management, Investment management, Cost management, Auditing, etc.