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.
Based on the discussion about some fundamental problems of Accounting Decision and Control such as course attributes, study objects and study methods, there is a personal opinion on the main teaching content and its structure of Accounting Decision and Control under information technique environment. Additionally, a concise review on the course's research actuality is given.
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.
Applying computer and information technology to management accounting can promote the progress of computerized accounting management information system(AMIS) and decision support system(ADSS). Achieving scientific accounting decision-making can provide relevant information to managers and help making correct decision.
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.
The changes in environment generate new questions and demands for management. They also bring about a series of revolution to the enterprise organization and management idea, method, and mode.
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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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.
This paper discusses the problems of decision-making theory in management accounting and constitutes a new systetn framework for the new decision-making theory.