The accounting decisions and their modelling by using specialized computer-based tools

• Autores: Sabina-Cristina Mihalache
• Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 7, Nº. 13, 2007, págs. 25-50
• Idioma: inglés
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• Resumen

  • 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.