Bridging accounting and Business Strategic Planning Using Conceptual Graphs
نویسنده
چکیده
This paper reveals the existence of a gateway between the two seemingly disparate subjects of accounting and strategic planning. This is achieved by examining two important existing methodologies, events accounting and cognitive mapping, and restating them both in conceptual graphs. Also, for the bridge to be viable the framework must be usable by accountants and strategic planners. To achieve this usability a conceptual graph-based conceptual analysis and review environment (CARE) is proposed. From all this, a way forward exists whereby a business can develop and maintain a corporate knowledge-base that permeates throughout more of its diverse activities.
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