Formalization of expert accounting knowledge of enterprise self-controlled information system using knowledge representation frame model
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2018, Vol 83, Issue 1
Abstract
The article substantiates the necessity of formalization of expert knowledge and its further introduction into the information system of the enterprise through the documenting process (accounting and management). The review of literary sources and the position of scientists concerning the influence of the human factor on the economic activity of the enterprise are made as well as the possibility of minimizing the negative impact of the human factor through the computerization of control procedures. The article deals with the concept of multi-variance accounting, which is one of the factors that does not allow to unify the requirements for computer technologies. The possibility of implementing the self-control of the information system at the stage of data entry to the data base is substantiated, taking into account all the provisions of the accounting policy and the legal restrictions and provisions that are unacceptable for a certain period, the working out of access points of each employee, his rights and restrictions in the program. One of the ways to implement a self-regulated information system in the article is determined by the development of relevant formalized control procedures by relevant experts. As a result of the study, it was determined that when introducing expert knowledge in the form of the framed models into the computer system of the enterprise, it implements its self-control, the system can itself control the implementation of conditions prescribed in the frames. Only the experts can determine the necessary control points and formalize their knowledge on a particular algorithm (in this case using the framed model) in order not to overload the employees of the enterprise and the information system with unnecessary control procedures, and, at the same time, provide the system's ability to analyze the correctness of the document and its non-execution, if it does not meet the conditions and procedures specified in the frames. When introducing into the information system of the frames developed by experts in accounting, enterprise management, economic analysis, internal control, real-time monitoring will be carried out on relevant business operations as all the conditions and procedures described by experts will exclude negative human factor (inattentiveness, inexperience, ignorance of legislation, etc.), and the description of control procedures in the form of frames will provide specialists from the information and computer engineer quickly implement them into the information system of the company.
Authors and Affiliations
K. O. Volska
Keywords
Related Articles
- EP ID EP281509
- DOI -
- Views 77
- Downloads 0
Principle of accrual and compliance of income and expenses in accounting system
The introduction of international accounting and financial reporting standards requires the deeper implementation of accounting principles, in particular, the principle of accrual and compliance costs. The current resear...
Development and security of information processes in modern society
Information and communication technologies are today the significant part of the national economy of the country. Recently, the delimitation of some types of information from the economy of things has significantly incre...
Advertising. Advanced placement of objects
The article is devoted to the study of one of the most important concepts and marketing events which is advertising. The author studies the history of the formation of modern advertising and covers the main interpretatio...
Accounting support for employees' motivation as a method of increasing the effective activity of the enterprise
The article analyzes the evolution of scientific perspectives on personnel motivation, defines the concept of "motivation" in economic and legal dictionaries and in educational and methodological literature. The theory o...
Theoretical principles of ecological-oriented land use organisation based on the inclusive approach
The article analyzes the formation of interpretation of the inclusiveness in the context of land use, namely, inclusive business. The characteristics of the inclusive business model and its advantages are disclosed. The...