This paper introduces a method, for creating a research driven ontology to foster collaboration and innovation. The suggested approach combines 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.
Key words: artificial intelligence; ontology; research-based; accounting; text mining
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