The Accounting Decisions and Their Modelling by Using Specialized Computer-Based Tools

Abstract

This paper surveys a selection of recent research results which use laboratory methods to contribute to our understanding of the accountin g decisions' characteristics and of the accounting decision-making process. During accounting decision modelling process we observed that there are some qualitative factors which const raint the accounting decision-making and that this factors should be modelled by using the so cal led knowledge technologies. We present an example which treats the accounting decisions conce rning fixed assets' management. We discussed the economic decisions, the accounting de cisions, the knowledge required to make the accounting decisions related to fixed assets and th e related models. The necessarily interactive role of theory development, laboratory experimentat ion and field observation is discussed.