An intelligent system based approach to accounting choices evaluation and selection

Yang Duan, Chung-Hsing Yeh

Research output: Chapter in Book/Report/Conference proceedingConference PaperResearchpeer-review

Abstract

Accounting choices have significant impacts on companies’ accounting results which are closely monitored by managers, investors and government agencies. This paper proposes an intelligent system based approach to accounting choices evaluation and selection. The approach addresses the accounting choice decision making problem from a novel perspective. To select the most suitable accounting choice method, an artificial neural network model is developed to examine the complex interactions between operational data and accounting results. By applying intelligent and multicriteria decision making techniques, this paper takes a broader scope that is traditionally challenging in predicting and evaluating the consequence of alternative accounting methods with regard to business strategic goals. Results of a preliminary study provide new insights into accounting choice selection problems. This paper contributes to accounting choice research by proposing a new approach for filling existing gaps and providing solutions for accounting choice decision making in practical settings.
Original languageEnglish
Title of host publicationPACIS 2018 Proceedings
EditorsMotonari Tanabu, Dai Senoo
Place of PublicationAtlanta GA USA
PublisherAssociation for Information Systems
Pages286-293
Number of pages8
Publication statusPublished - 2018
EventPacific Asia Conference on Information Systems 2018 - Yokohama, Japan
Duration: 26 Jun 201830 Jun 2018
Conference number: 22nd
http://pacis2018.org/

Conference

ConferencePacific Asia Conference on Information Systems 2018
Abbreviated titlePACIS 2018
CountryJapan
CityYokohama
Period26/06/1830/06/18
Internet address

Keywords

  • Business intelligence
  • Intelligent systems
  • Accounting choice
  • Decision support

Cite this

Duan, Y., & Yeh, C-H. (2018). An intelligent system based approach to accounting choices evaluation and selection. In M. Tanabu, & D. Senoo (Eds.), PACIS 2018 Proceedings (pp. 286-293). Atlanta GA USA: Association for Information Systems.
Duan, Yang ; Yeh, Chung-Hsing. / An intelligent system based approach to accounting choices evaluation and selection. PACIS 2018 Proceedings. editor / Motonari Tanabu ; Dai Senoo. Atlanta GA USA : Association for Information Systems, 2018. pp. 286-293
@inproceedings{40f58be13724465f9f2b138517675f7d,
title = "An intelligent system based approach to accounting choices evaluation and selection",
abstract = "Accounting choices have significant impacts on companies’ accounting results which are closely monitored by managers, investors and government agencies. This paper proposes an intelligent system based approach to accounting choices evaluation and selection. The approach addresses the accounting choice decision making problem from a novel perspective. To select the most suitable accounting choice method, an artificial neural network model is developed to examine the complex interactions between operational data and accounting results. By applying intelligent and multicriteria decision making techniques, this paper takes a broader scope that is traditionally challenging in predicting and evaluating the consequence of alternative accounting methods with regard to business strategic goals. Results of a preliminary study provide new insights into accounting choice selection problems. This paper contributes to accounting choice research by proposing a new approach for filling existing gaps and providing solutions for accounting choice decision making in practical settings.",
keywords = "Business intelligence, Intelligent systems, Accounting choice, Decision support",
author = "Yang Duan and Chung-Hsing Yeh",
year = "2018",
language = "English",
pages = "286--293",
editor = "Motonari Tanabu and Dai Senoo",
booktitle = "PACIS 2018 Proceedings",
publisher = "Association for Information Systems",
address = "United States",

}

Duan, Y & Yeh, C-H 2018, An intelligent system based approach to accounting choices evaluation and selection. in M Tanabu & D Senoo (eds), PACIS 2018 Proceedings. Association for Information Systems, Atlanta GA USA, pp. 286-293, Pacific Asia Conference on Information Systems 2018, Yokohama, Japan, 26/06/18.

An intelligent system based approach to accounting choices evaluation and selection. / Duan, Yang; Yeh, Chung-Hsing.

PACIS 2018 Proceedings. ed. / Motonari Tanabu; Dai Senoo. Atlanta GA USA : Association for Information Systems, 2018. p. 286-293.

Research output: Chapter in Book/Report/Conference proceedingConference PaperResearchpeer-review

TY - GEN

T1 - An intelligent system based approach to accounting choices evaluation and selection

AU - Duan, Yang

AU - Yeh, Chung-Hsing

PY - 2018

Y1 - 2018

N2 - Accounting choices have significant impacts on companies’ accounting results which are closely monitored by managers, investors and government agencies. This paper proposes an intelligent system based approach to accounting choices evaluation and selection. The approach addresses the accounting choice decision making problem from a novel perspective. To select the most suitable accounting choice method, an artificial neural network model is developed to examine the complex interactions between operational data and accounting results. By applying intelligent and multicriteria decision making techniques, this paper takes a broader scope that is traditionally challenging in predicting and evaluating the consequence of alternative accounting methods with regard to business strategic goals. Results of a preliminary study provide new insights into accounting choice selection problems. This paper contributes to accounting choice research by proposing a new approach for filling existing gaps and providing solutions for accounting choice decision making in practical settings.

AB - Accounting choices have significant impacts on companies’ accounting results which are closely monitored by managers, investors and government agencies. This paper proposes an intelligent system based approach to accounting choices evaluation and selection. The approach addresses the accounting choice decision making problem from a novel perspective. To select the most suitable accounting choice method, an artificial neural network model is developed to examine the complex interactions between operational data and accounting results. By applying intelligent and multicriteria decision making techniques, this paper takes a broader scope that is traditionally challenging in predicting and evaluating the consequence of alternative accounting methods with regard to business strategic goals. Results of a preliminary study provide new insights into accounting choice selection problems. This paper contributes to accounting choice research by proposing a new approach for filling existing gaps and providing solutions for accounting choice decision making in practical settings.

KW - Business intelligence

KW - Intelligent systems

KW - Accounting choice

KW - Decision support

M3 - Conference Paper

SP - 286

EP - 293

BT - PACIS 2018 Proceedings

A2 - Tanabu, Motonari

A2 - Senoo, Dai

PB - Association for Information Systems

CY - Atlanta GA USA

ER -

Duan Y, Yeh C-H. An intelligent system based approach to accounting choices evaluation and selection. In Tanabu M, Senoo D, editors, PACIS 2018 Proceedings. Atlanta GA USA: Association for Information Systems. 2018. p. 286-293