  We explore how computational ontologies can be impactful vis-a-vis the
developing discipline of "data science." We posit an approach wherein
management theories are represented as formal axioms, and then applied to draw
inferences about data that reside in corporate databases. That is, management
theories would be implemented as rules within a data analytics engine. We
demonstrate a case study development of such an ontology by formally
representing an accounting theory in First-Order Logic. Though quite
preliminary, the idea that an information technology, namely ontologies, can
potentially actualize the academic cliche, "From Theory to Practice," and be
applicable to the burgeoning domain of data analytics is novel and exciting.
