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A number of approaches, among them, the sociological approach, we can be used to study accounting. In this approach, accounting is seen as an independent and coercive social fact, which affects and is affected by other social facts. The semantic web is a social fact that interact with Accounting. The semantic web seems to be the natural evolution of the internet and is characterized by providing a structure of meanings to be used by virtual agents. Virtual agents would be able to perform tasks more accurate, by better understand the users request. Given this context, I sought to identify and list the possible topics for research, involving the semantic web in accounting context. I performed a bibliography research, involving articles that dealt with Accounting and the semantic web, directly or indirectly. The sample was composed of eleven articles, written in English and published in six journals during the years 1998 and 2013 (January only). I identified eight areas to be explored in future research: (i) development of an accounting ontology, (ii) teaching about the semantic web and its components, (iii) accounting information systems research methodologies, (iv) obtaining financial information through the semantic web, (v) research on ontologies in accounting area; (vi) recruitment of accounting professionals through semantic web tools, (vii) use of language XBRL, and (viii) using web semantics in teaching Accounting.

Semantic Web; Accounting; Accountants; Sociological approach; Searches