(Received: 17-Feb.-2024, Revised: 22-Apr.-2024 , Accepted: 10-May-2024)
This paper introduces a method, for creating research-driven ontology to foster collaboration and innovation. The concept of collaborative innovation implies a process where multiple stakeholders work together to generate novel ideas, solutions or products. The suggested approach combines Artificial Intelligence (AI) and expert knowledge to build a comprehensive model encompassing various aspects of research, development and innovation. To demonstrate the feasibility of this method, the paper showcases its implementation in the field of accounting science. First, AI-powered machine-learning algorithms and text-mining techniques are used to extract the main ontological elements from a large corpus of accounting literature. Subsequently, expert knowledge is utilized to refine and validate these identified elements. The resulting ontology can be used as the foundation of a knowledge-based system to promote collaboration and analyze the state of innovation.

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