SEP entry on "Ontology and Information Systems" is a good start: https://plato.stanford.edu/entries/ontology-is/

If the preference is for books, I can recommend "Semantic web for the working ontologist: effective modeling for linked data, RDFS, and OWL". https://search.worldcat.org/title/1193030282

If the preference is for papers, two papers from Deborah McGuinness et al, from early 2000s are still my favorites:

- "Ontology development 101: A guide to creating your first ontology": https://scholar.google.com/citations?view_op=view_citation&h...

- "Ontologies come of age": https://scholar.google.com/citations?view_op=view_citation&h...