An application of DSS to accounting is studied. The basic structure of accounting DSS is analyzed and put forward. The practical examples are used to demonstrate how accounting DSS supports decision, helping enterprises to use DSS on their accounting decision.
Coming of new economy time raises higher requirement to accounting decision. Creation of new technology provides advanced means of realization for accounting decision.
This paper discusses the problems of decision-making theory in management accounting and constitutes a new systetn framework for the new decision-making theory.
Based on theories of scientific decision-making, management accounting and DSS, we discuss the basis of scientific accounting decision-making and three decision-supporting manners in ADSS.
Currently it is in the increase that the application of mathematics knowledge in accounting processing, but there exist a lot of issues which means the research on mathematical methods, both applicable theory and approaches, used in accounting is necessary.
Ethics research in Accounting has not proceeded beyond the descriptive level while, at the same time, ethics is a vital part of accounting decisions to the point where professional codes of etherics are necessary.
A theoretical model is offered using cognitive and contingency (field) theories to gain insight into how ethical considerations enter into accounting decisions.
Computer spreadsheets and cases are used to analyze cost accounting data and to simulate managerial accounting decisions.
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Significantly, at the core of the now-famous Enron misdeeds lay a pattern of questionable accounting decisions and audit failures.
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The current enterprise accounting management system is merely a MIS system.Nevertheless,the enterprise accountant is supposed not only to fulfill routine management function but also to participate in the policy decision process so that balancing an account afterward can be converted into getting control beforehead. Begin.ning with management and policy decision function, a policy decision in accounting Support system for Bine Cigarette Factory is deSigned to establish a steady foundation for the building o...
Restricted by the special economic system and organization, the enterprise accounting mechanism has its internal relationshipe, structural levels, operative methods and changing regulations. But the accounting decision mechanism, benefit drive mechanism, obligation restriction mechanism, power balancing mechanism and capital operation mechanism together constitute the modern enterprise accounting mechanism.
The prior probability in accounting decision is usually determined by the subjective judgment of the accountant. It can be modified by using the Bayes's method in order to be close to fact. This paper combined the Bayes's method with the decision theory so that accoutants can acquire the best decision of minimizing the expection cost.