Graham Gal

Graham Gal, PhD

Dept of Accounting

Isenberg School of Management

University of Massachusetts

Amherst, Massachusetts, USA.

email:gfgal [at] isenberg.umass.edu

On the Accounting Department faculty. Recently published a research monograph on the REA business ontology. My interest at the moment is on the ontological basis for internal controls. I have also been asked to consider the potential for an ontology for representing corporate social responsibility.