Document Type : Review Paper

Author

Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran.

Abstract

Many areas of accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of accounting with binary classification are not consistent. Similarly, the discussion of the materiality or reliability of accounting is not a two-part concept. Because there are degrees of materiality or reliability. Therefore, these ambiguities lead to the presentation information that is not suitable for decision making. Lack of attention to the issue of ambiguity in management accounting techniques, auditing procedures, and financial reporting may lead to a reduced role of accounting information in decision-making processes. Because information plays an important role in economic decision-making, and no doubt, the quality of their, including accuracy in providing it to a wide range of users, can be useful for decision-making. One of the features of the fuzzy set is that it reduces the need for accurate data in decision making. Hence this information can be useful for users.

Keywords

Main Subjects

  1. ZarifFard, A. (1999). The problem of ambiguity and lack of clarity in accounting. Accounting and auditing reviews, 8(27), 33-55. (In Persian). https://acctgrev.ut.ac.ir/article_14511.html?lang=fa
  2. Zebda, A., & McEacham, M. (2008). Accounting expert systems and the treatment of uncertainty. The BUSINESS Review11(1), 1-13.
  3. Zebda, A. (1991). The problem of ambiguity and vagueness in accounting. Behavioral research in accounting, 3(1), 117-145.
  4. Ro, B. T. (1982). An analytical approach to accounting materiality. Journal of business finance & accounting, 9(3), 397-412.
  5. Kosko, B., & Toms, M. (1993). Fuzzy thinking: the new science of fuzzy logic(pp. 183-187). New York: Hyperion.
  6. Höglund, H. (2013). Fuzzy linear regression-based detection of earnings management. Expert systems with applications, 40(15), 6166-6172.
  7. Azar, A., & Faraji, H. (2008). Fuzzy management science. Studies and Productivity Center Publications, Tehran, Iran. (In Persian). https://www.adinehbook.com/gp/product/9647725552
  8. Namazi, M., & Karimi, M. (2013). Investigating the applications of fuzzy logic in accounting. Financial management perspective, 1(1), 9-36. (In Persian). https://jfmp.sbu.ac.ir/article_94241.html?lang=fa
  9. Golmohammadi, D. (2011). Neural network application for fuzzy multi-criteria decision making problems. International journal of production economics131(2), 490-504.
  10. Chen, S. J., & Hwang, C. L. (1992). Fuzzy multiple attribute decision making methods. In Fuzzy multiple attribute decision making(pp. 289-486). Springer, Berlin, Heidelberg.
  11. Friedlob, G. T., & Schleifer, L. L. (1999). Fuzzy logic: application for audit risk and uncertainty. Managerial auditing journal, 14(3), 127- 137.
  12. Pathak, J., Vidyarthi, N., & Summers, S. L. (2005). A fuzzy‐based algorithm for auditors to detect elements of fraud in settled insurance claims. Managerial auditing journal, 20(6), 632-644.
  13. Comunale, C. L., & Sexton, T. R. (2005). A fuzzy logic approach to assessing materiality. Journal of emerging technologies in accounting2(1), 1-15.
  14. Dereli, T., Baykasoğlu, A., & Daş, G. S. (2007). Fuzzy quality-team formation for value added auditing: A case study. Journal of engineering and technology management24(4), 366-394.
  15. De Korvin, A., Shipley, M. F., & Omer, K. (2004). Assessing risks due to threats to internal control in a computer‐based accounting information system: a pragmatic approach based on fuzzy set theory. Intelligent systems in accounting, finance & management: international journal12(2), 139-152.
  16. Rahnamay Roodposhti, F., Kharadyar, S., & Imeni, M. (2016). The historical roots of stream researches in behavioral management accounting: theories and research methods. Valued and behavioral accountings achievements1(1), 25-52. (In Persian). DOI: 18869/acadpub.aapc.1.1.25
  17. Rahnamay Roodposhti, F., Imeni, M., & Sayadmanesh, S. (2019). BSC application and innovative methods of developed in the management accounting and strategic decisions of performance measurement. Journal of decisions and operations research, 4(3), 246-261.
  18. Oderanti, F. O., & De Wilde, P. (2010). Dynamics of business games with management of fuzzy rules for decision making. International journal of production economics128(1), 96-109.
  19. Cassia, L., Paleari, S., & Redondi, R. (2005). Management accounting systems and organizational structure. Small business economics25(4), 373-391.
  20. Rangone, A. (1997). Linking organizational effectiveness, key success factors and performance measures: an analytical framework. Management accounting research8(2), 207-219.
  21. Nagasawa, S. Y. (1997). Application of fuzzy theory to value engineering. Computers & industrial engineering, 33(3-4), 565-568.
  22. Nachtmann, H., & Needy, K. L. (2001). Fuzzy activity based costing: a methodology for handling uncertainty in activity based costing systems. The engineering economist46(4), 245-273.
  23. Nachtmann, H., & Needy, K. L. (2003). Methods for handling uncertainty in activity based costing systems. The engineering economist48(3), 259-282.
  24. Yuan, F. C. (2009). The use of a fuzzy logic-based system in cost-volume-profit analysis under uncertainty. Expert systems with applications36(2), 1155-1163.
  25. Pourali, M. R., Imeni, M., & Taherpour, G. R. (2013). The study of relationship between institutional shareholders and firm cash conversion cycle (CCC): evidence from Tehran stock exchange (TSE). International research journal of applied and basic sciences, 4 (9), 2735, 2741.
  26. Samadi Lorgani, M., Imeni, M. (2013). The relationship between working capital management and cash holding companies listed in Tehran stock exchange. Journal of management accounting and auditing knowledge, 2(5), 39-52. (In Persian). https://jmaak.srbiau.ac.ir/article_7434.html?lang=en