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Using intelligent technologies for improving decisional processes
Using intelligent technologies for improving decisional processes

Author(s): Adrian Lupasc, Ioan Andone, Ioana Lupasc, Cristina Gabriela Zamfir
Subject(s): Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: Intelligent financial-accounting information system; multiagent system; agents;

Summary/Abstract: 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 environment 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 accounting 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 technologies 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 debates 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 accounting 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.

  • Issue Year: 57/2010
  • Issue No: Spec
  • Page Range: 387-405
  • Page Count: 19
  • Language: English