Improving information - a necessity in substantiating the accounting decision

Sabina-Cristina Necula ()
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Sabina-Cristina Necula: Alexandru Ioan Cuza University of Iasi

The Audit Financiar journal, 2018, vol. 16, issue 150, 285

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.

Keywords: accounting decision; pieces of knowledge; information; knowledge; rules (search for similar items in EconPapers)
JEL-codes: D83 L86 M41 M42 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:16:y:2018:i:150:p:285

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