The Impact of Expert Systems on Enhancing the General Controls over the Computerized Accounting Information Systems

El-Dalabeeh, Abdel-Rahman kh.; AlZughoul, Mohammed Said

doi:10.6007/ijarafms/v9-i4/6838

Cited by 3 publications

(2 citation statements)

References 25 publications

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“…Spilnyk and Palukh (2019) stated that digital tools form a new paradigm of accounting, which constantly requires research into this process and the introduction of new algorithmic approaches. El-Dalabeeh et al (2021) researched the mutual influence of expert systems on the effectiveness of controlling digital accounting tools. Ahmad (2019) studied the effectiveness of digital tools in detecting accounting errors using electronic control mechanisms.…”

Section: Literature Reviewmentioning

confidence: 99%

Digital Tools for Accounting and Analytical Support of Enterprises: Innovation and Management Aspect

Prodanchuk,

Dankevych,

Aksonova

et al. 2023

ees

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Introduction. The modern global economy requires the digitalization of all spheres of enterprise activity, including accounting and analytical processes. This creates new synergistic effects on all related production, management, and business processes and new opportunities and business directions. The analytical process begins to include new information resources, which gives an impetus to the systematic development of support for decision-making by the management of enterprises, increasing the level of relevance of management decisions, and providing opportunities for operational restructuring of market tactics and strategies. Aim and tasks. The study aims to introduce digital tools for analytical accounting support for Ukrainian enterprises based on innovative management aspects and develop a mathematical model for using digital resources to optimize the architecture of enterprise information systems. Results. A mathematical model of the use of digital resources was developed to optimize the architecture of the company's information systems. The process of introducing digital tools for accounting and analytical support of enterprises in Ukraine was also studied and compared with the practice of their implementation under the conditions of “Economy 4.0” in developed countries. The advantages of introducing digital tools for accounting and analytical support were determined and obstacles to this process are named. It is indicated that the main guarantee of the effectiveness of the use of digital tools in view of the innovation-management aspect of their implementation is adaptability to internal and external influences, technological innovations, changes in tasks, goals, and even the sphere of economic activity of the enterprise. It is noted that this largely depends on the architecture of the information systems. According to estimates, the annual “cumulative effect” growth rate from introducing IT technologies in accounting and analytical processes may exceed 19%. Conclusions. The developed mathematical model makes it possible to propose a new approach to the transformation of the system of digital accounting tools and analytical support instead of the traditional eclectic approach, which ensures effective auxiliary functionality or implements new functionality of the entire information management system, the elements of which are digital accounting tools. Factors that prevent the implementation of digital tools, which will increase the competitiveness of Ukrainian enterprises, are indicated.

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Section: Literature Reviewmentioning

confidence: 99%

Digital Tools for Accounting and Analytical Support of Enterprises: Innovation and Management Aspect

Prodanchuk,

Dankevych,

Aksonova

et al. 2023

ees

View full text Add to dashboard Cite

show abstract

“…The works by foreign scholars, in particular Abedel-Rahman Kh., El-Dalabeeh [13,14] also raise the issue of eff ective use of information technology in accounting and auditing. Foreign scientists consider various current issues of using automated information systems (AIS) in accounting.…”

Section: Information Technologies Systems Analysis and Administrationmentioning

confidence: 99%

Accounting and analytical support of enterprises in the digital economy

UZHVA¹,

Белінська²,

Лазарєва³

2022

Nauk. visn. nat. hirn. univ.

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Purpose. To analyze features of accounting and analytical support in the digital economy; to consider areas of IT-technology in accounting and auditing; to suggest approaches increasing their effectiveness; to develop a mathematical algorithm for evaluating the effectiveness of the use of IT-technologies in accounting and auditing. Methodology. The methods used include: abstraction in formulating the topic and purpose of the study; content analysis to identify features of accounting and analytical support for the functioning of enterprises in the digital economy; ascending from the abstract to the concrete for the formation of directions for implementation of accounting and analytical support; idealization and formalization to systematize functions of IT-tools and options for their implementation; induction and deduction to create block- algorithm for the formation of enterprise reporting; mathematical formalization to assess the effectiveness of the use of IT-technologies. Findings. It is established that there are both obstacles and incentives for the introduction of IT-technologies. The factors of this and their influence are analyzed. A block algorithm of formation of the enterprise reporting with a combination of IT-technologies and methods of accounting and audit is created. The developed algorithm allows the formation of real-time operational reporting for the control of management decisions. The functions of IT-tools and variants of their implementation have been systematized. Originality. The synergetic effect of combining IT-technologies and accounting is revealed. Its origin is detailed by combining the functions of all forms of accounting and auditing in a single IT-system. A criterion for evaluating the implementation of IT-tools is proposed. It is established that the trend, not the absolute value of this indicator, is a significant factor in the analysis. Practical value. Comparative analysis of the structure of the functions of IT-tools and accounting allows identifying unrealized opportunities. Also, the block algorithm of reporting and the criterion approach to the evaluation of IT-tools are useful for researchers and practitioners.

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Hybrid categorical expert system for use in content aggregation

Kiryanov¹

2021

Программные Системы И Вычислительные Методы

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The subject of this research is the development of the architecture of expert system for distributed content aggregation system, the main purpose of which is the categorization of aggregated data. The author examines the advantages and disadvantages of expert systems, toolset for development of expert systems, classification of expert systems, as well as application of expert systems for categorization of data. Special attention is given to the description of architecture of the proposed expert system, which consists of spam filter, component for determination of the main category for each type of the processed content, and components for determination of subcategories, one of which is based on the domain rules, and the other uses the methods of machine learning methods and complements the first one. The conclusion is made that expert system can be effectively applied for solution of the problems of categorization of data in the content aggregation systems. The author establishes that hybrid solutions, which combine an approach based on the use of knowledge base and rules with implementation of neural networks allow reducing the cost of the expert system. The novelty of this research lies in the proposed architecture of the system, which is easily extensible and adaptable to workloads by scaling existing modules or adding new ones. The proposed module for spam detection leans on adapting the behavioral algorithm for detecting spam in emails; the proposed module for determination of the key categories of content uses two types of algorithms: fuzzy fingerprints and Twitter topic fuzzy fingerprints that was initially applied for categorization of messages in the social network Twitter. The module that determine subcategory based on the keywords functions in interaction with the thesaurus database. The latter classifier uses the reference vector algorithm for the final determination of subcategories.

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The Impact of Expert Systems on Enhancing the General Controls over the Computerized Accounting Information Systems

Cited by 3 publications

References 25 publications

Digital Tools for Accounting and Analytical Support of Enterprises: Innovation and Management Aspect

Digital Tools for Accounting and Analytical Support of Enterprises: Innovation and Management Aspect

Accounting and analytical support of enterprises in the digital economy

Hybrid categorical expert system for use in content aggregation

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