Using Formal Ontologies for the Development of Consistent and Unambiguous Financial Accounting Standards. - Marthinus C. Gerber; Aurona Gerber; Alta van der Merwe (KEOD, 2011)

The Conceptual Framework for Financial Reporting as an Upper Domain Ontology for Financial Reporting. - Aurona Gerber; Marthinus C. Gerber; Alta van der Merwe (AMCIS, 2015)