Academic journal article International Journal of Digital Accounting Research

The Accounting Decisions and Their Modelling by Using Specialized Computer-Based Tools

Academic journal article International Journal of Digital Accounting Research

The Accounting Decisions and Their Modelling by Using Specialized Computer-Based Tools

Article excerpt

Abstract. This paper surveys a selection of recent research results which use laboratory methods to contribute to our understanding of the accounting decisions' characteristics and of the accounting decision-making process. During accounting decision modelling process we observed that there are some qualitative factors which constraint the accounting decision-making and that this factors should be modelled by using the so called knowledge technologies. We present an example which treats the accounting decisions concerning fixed assets' management. We discussed the economic decisions, the accounting decisions, the knowledge required to make the accounting decisions related to fixed assets and the related models. The necessarily interactive role of theory development, laboratory experimentation and field observation is discussed.

Key words: Accounting decision, accounting decision-making model, intelligent modelling.


The research regarding the accounting decisions and their influence upon economic decisions occupy an important place in the positivist theory of accounting. The studies pending of accounting decisions (choices) are interwoven with the accounting's relevance in the economic domain. In the conditions of perfect market existence, the accounting regulations or the representation of information in accounting environments has no role. In the conditions of imperfect market, the accounting regulations and accounting as science and practice prove themselves as significant in facing the imperfections of the market.

The decisions' modeling constitutes a major concern of specialists in different areas, with the purpose of augmenting the quality of decision making. The first approach encountered in decision modeling was the mathematical approach. Thus, through the use of economic-mathematical models, depending on utility, the decisional problem becomes one of maximization of decisional making utility. Precisely in the moment in which the researches in economic-mathematical modeling domain were reaching a climax, the decision theory acknowledges a new referential point marked by Herbert Simon. The decisional process is no longer considered one of utility maximization and possible to be modeled in an economic-mathematical way; the decisional factor actions in conditions of limited rationality and it is not perfectly informed; the decisions are classified in structured and unstructured. For structured problems, adequate are the economic-mathematical models for which informational models can be built that are using the algorithms of economic-mathematical models, for the unstructured ones, informational models are built that use AI techniques that are meant to capture the knowledge of decisional problem solving.

Knowledge is accumulated through experience. It can not be said that an accountant becomes a director after only less than a year experience. The questions to be asked are, though:

* What kind of knowledge must an accountant possess?

* Are there any assumptions that sustain accounting-decisions knowledge modelling using intelligent technologies?

It seems that an accountant must know:

* to offer a bit of financial information starting from the data about economic transaction;

* how to interpret and analyze this information;

* how to certificate and validate it.

All these activities undertook by an accountant are specific for accounting knowledge management within a firm.

In their preoccupation to deliver a faithful image in order to support the decisional factors, the accountants are applying reasoning (the so-called professional reasoning in conformity with International Financial Reporting Standards); make decisions in order to use one treatment or another for accomplishing valid information.

The decision implies information and knowledge gained through experience. If, absurdly, one can admit that informational system of a firm can be designed in the most accurate way that this system provides the most accurate information, this cannot be a valid decisional support if it does not integrates the experience-gained knowledge. …

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