A. U. Frank. The rationality of epistemology and the rationality of ontology. In B. Smith and B. Brogaard, editors, Rationality and Irrrationality, Proceedings of the 23rd International Ludwig Wittgenstein Symposium, volume 29, pages 110–120, Vienna, August 2001. Schriftenreihe der Wittgenstein-Gesellschaft, Hölder-Pichler-Tempsky. [url]
This paper makes the point that an ontological system is not simply an epistemological representation of reality but it must include also the subjective view of the universe. The author describe a five tiers model for ontology, which goes from Tier 0: human-indipendent reality to Tier 4: subjective knowledge.