Improving information - a necessity in substantiating the accounting decision

Sabina-Cristina Necula

doi:10.20869/auditf/2018/150/014

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.

Highlights

The term information was defined (Shannon, 1948) as a measure that expresses the uncertainty that was removed by realizing an event from a set of possible events
A potential information user will understand from the following statement, "We estimate that production will increase by 10% this year" that the organization estimates growth because it has knowledge of possible ongoing investments, R & D expenditures, additional staff and does not assume that the estimate was performed in a statistical sense over time series or with a neural network designed in the same manner
The terms of data processing technologies, data mining technologies, Internet technologies, collaborative technologies, intelligent technologies attempt to cover the wide range of users' needs for information applications and information systems in different forms of integration

Summary

Introduction

The term information was defined (Shannon, 1948) as a measure that expresses the uncertainty that was removed by realizing an event from a set of possible events. This definition is currently used in the statistical theory of communication to express the uncertainty of the occurrence of a set of symbols defining a multi-possible state of an element in a communication network. The issue of information to reduce uncertainty means for accountants:. The interest of management consists in printing an informational culture common to all members of the organization

The research methodology

Characteristics of a piece of knowledge

Findings

Conclusions