期刊名称：International Journal of Mechatronics, Electrical and Computer Technology
印刷版ISSN：2305-0543
出版年度：2017
卷号：7
期号：25
页码：3523-3530
出版社：Austrian E-Journals of Universal Scientific Organization
摘要：Nature of many the humanities relationships are often nonlinear especially in the field of accounting and management processes. Management accounting as an index decision-making can be considered as a nonlinear system. Decision-making is one of the most important parameters in management accounting which requires to analyze information properly. The Information based on artificial intelligence with capabilities such as learning, prediction, classification, and extension can be considered as a solution may be considered as a support tool of management accounting. Artificial neural networks is a qualitative methods as a branch of artificial intelligence that can be as a powerful tool to analyze complex information. The networks have big potential to solve problems which cannot be solved by logical, analytical techniques with the standard software. In this paper, applications of these networks in the field of information system and management accounting are explained. In addition, some structures of the networks that more use in accounting and humanities problems are presented. The main objective of this paper is to identify the function of artificial neural network for decision-making. Results show that using soft computing techniques such as in artificial neural networks can improve effectiveness of information system.
关键词：Accounting; ANNs; Information System; Management; Nonlinear System
