Franz Hörmann on Semantic and Triple-Entry Accounting
"Prof. Franz Hörmann is Assistant Professor and Lecturer at the department for Business Taxation and Tax Planning, of the Department for Accounting at the University of Economics and Business Administration, Vienna.
Works on further development of the semantical accounting theory, an approach studying accounting information systems from a linguistic perspective (the main proponents being Yuji Ijiri, Ahmed Riahi-Belkaoui).
The results of those researches should lead towards more usable accounting information systems in the future, resulting in knowledge management in the fields of accounting and semantic business modelling using predicate logic. Development of network-based cooperative software tools for "Economy 2.0"."