An intelligent system-based approach to accounting method selection

This thesis addresses an important unresolved issue in accounting choice research – evaluating applicable accounting method alternatives and selecting the most suitable accounting method in terms of a company’s strategic goals. This issue is addressed by a novel intelligent system-based approach with new intelligent modelling methods using neural networks and fuzzy multicriteria decision making techniques. As a pioneering study, a new intelligent modelling method is developed to empirically examine the time delay effect of business transactions on accounting results. These developments represent original contributions to accounting information systems research and to intelligent decision support research with both methodological and practical significance.