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Education in Accounting using an Interactive System

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  • Patrut, Bogdan

Abstract

This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of s-agents. Each s-agent contains 6 pedagogical agents and a coordinator agent. We have defined a new architecture (BeSGOTE) that extends the BDI architecture for intelligent agents and we have defined a mixing-up relation among the accounts, presenting the way in which it can be used for testing students.

Suggested Citation

  • Patrut, Bogdan, 2010. "Education in Accounting using an Interactive System," MPRA Paper 21325, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:21325
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    File URL: https://mpra.ub.uni-muenchen.de/21325/1/MPRA_paper_21325.pdf
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    References listed on IDEAS

    as
    1. L. Randall Wray & Stephanie Bell, 2004. "Introduction," Chapters,in: Credit and State Theories of Money, chapter 1 Edward Elgar Publishing.
    2. S. Illeris & G. Akehurst, 2002. "Introduction," The Service Industries Journal, Taylor & Francis Journals, vol. 22(1), pages 1-3, January.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Computer Aided Education; Multi-Agent System; Artificial Intelligence; Accounting Education;

    JEL classification:

    • M53 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Training
    • A20 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - General
    • C88 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other Computer Software

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