Improving information - a necessity in substantiating
the accounting decision
Author:
Sabina-Cristina NECULA
JEL:
M42, M41, L86, D83
DOI:
10.20869/AUDITF/2018/150/014
Keywords:
accounting decision, pieces of knowledge,
information, knowledge, rules
Abstract:
As regards the decision-making process, there are two
general principles accepted in decision-making: 1) the
decision is made in terms of gain-loss; 2) a decision
depends on the context; even if the decision-making
rules are known, the context of the decision may be
different, which means that the meaning of the concepts
involved in the decision-making rules changes.
The article attempts to introduce the idea that the
specification of rules and constraints of concept use
should be part of the level of knowledge modeling on the
principle of data level separation of the logical level of
the application. Specifying constraints at the place and
time of manifestation of their knowledge characterizes
the context and adapts the decision model. The article
addresses the issue of interest and presents examples
of accounting.
Abstract(223KB)
Article(394KB)