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Using Intelligent Technologies For Improving Decisional Processes


  • Adrian Lupasc

    () (Dunãrea de Jos University of Galaþi, Galati, Romania)

  • Ioan Andone

    () (Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration , Iasi, Romania)

  • Ioana Lupasc

    () (Dunãrea de Jos University of Galaþi, Galati, Romania)

  • Cristina Gabriela Zamfir

    () (Dunãrea de Jos University of Galaþi, Galati, Romania)


The management of organizations in a competition driven environment requires the processing and use of a significant amount of information and knowledge. The intensification of the business en-vironment has its influence as well, so that, the process of adopting the best possible decision, capable of granting utter success by obtaining high performances becomes a difficult challenge to undertake. From the perspective of the purpose of accounting for a performing management we can see that organizations need informational systems capable of analyzing huge amounts of information and knowledge, to be able to quickly process them and to offer relevant results for all user categories. In our opinion the most adequate solution to fixing this issue is provided by intelligent technologies. This is why we identify the opportunities than intelligent technologies have to offer for account-ing and we demonstrate the applicability of the multiagent systems in this field. The motivation of this research is due to the limitation and deficiencies of the present accounting informational systems, which are briefly described in our paper and we establish the advantages of using multiagent systems in the field of accounting. For these reasons, we are stating that multiagent systems need to be quickly implemented in the accounting systems that are facing huge challenges due to the expansion of Internet and Web tech-nologies which force them to get adapted as they go to the modern trends in the development of present informational systems. The present paper is the result of a scientific research situated at the edge between accounting, informatics and economical and financial analysis. It contains theoretical approaches and careful de-bates on the fragile aspects of intelligent systems, but also a practical approach of the field, offering new proposals for the development and the implementation of a multiagent system in order to find and use financial and accounting information on the Internet. By setting up a multiagent system designed for the research and processing of financial and ac-counting information, we are focusing the benefices of using intelligent technologies and it also opens a new way, which refers to the implementation of intelligent systems in accounting. The objective of the multiagent system that we created consists in finding a pertinent solution to a global problem or to control complex accounting systems. Each agent in the structure of the system has its own abilities and knowledge and must interact with other agents in order to solve complex problems, to dodge potential conflicts or to acquire and to share accounting knowledge. Of course, due to the present financial crisis, it is an expected fact that multiagent systems are a solution to be considered being more than welcomed due to the fact that it generates income and it opens new opportunities for the organizations that adopt it.

Suggested Citation

  • Adrian Lupasc & Ioan Andone & Ioana Lupasc & Cristina Gabriela Zamfir, 2010. "Using Intelligent Technologies For Improving Decisional Processes," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 387-406, july.
  • Handle: RePEc:aic:journl:y:2010:v:se:p:387-406

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    More about this item


    Intelligent financial-accounting information system; multiagent system; agents;

    JEL classification:

    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation


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