Title: A proposed ontological model for preparing an Egyptian public budget

Authors: Soha Ahmed; Shimaa Ouf; Yehai Helmy; Mahmoud Abd Ellatif

Addresses: Faculty of Commerce and Business Administration, Business Information System Department, Helwan University, Egypt ' Faculty of Commerce and Business Administration, Business Information System Department, Helwan University, Egypt ' Faculty of Commerce and Business Administration, Business Information System Department, Helwan University, Egypt ' College of Business, University of Jeddah, SA

Abstract: The governmental sector is suffering from the lack of reliance on technology resources, in complex financial processes, like the budget process which is still prepared using the traditional way, which is paper-based, has a lack of technical aspect, and consumes time so unreal budget estimation has resulted. On the other hand, semantic web technology proved itself and achieved great success in many domains. Ontology is considered the backbone of the semantic web and is defined as a shared understanding of a domain that could help to store, retrieve, share, and reuse knowledge of a domain in an effective way. In this paper, ontology is used for the first time to build a budget ontological model to represent the public budget structure for the Egyptian public sector domain and make budget knowledge more accessible and usable, in order to enhance the integrity, transparency, reliability, and accuracy of the governmental public budget.

Keywords: Egyptian public budget; ontology; budget ontology; financial ontology; business ontology; software architecture; semantic web; semantic metadata; SPARQL; owl viz.

DOI: 10.1504/IJISAM.2020.110532

International Journal of Information Systems and Management, 2020 Vol.2 No.2, pp.106 - 138

Received: 08 Mar 2019
Accepted: 17 Nov 2019
Published online: 23 Oct 2020 *

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