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Improving information - a necessity in substantiating the accounting decision

Author

Listed:
  • Sabina-Cristina NECULA

    (Alexandru Ioan Cuza University of Iasi)

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.

Suggested Citation

  • Sabina-Cristina NECULA, 2018. "Improving information - a necessity in substantiating the accounting decision," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 285-285.
  • Handle: RePEc:aud:audfin:v:16:y:2018:i:150:p:285
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    More about this item

    Keywords

    accounting decision; pieces of knowledge; information; knowledge; rules;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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