Intelligence accounting information fusion system: Theory, model and framework

Abstract

It is defined in this paper that the intelligence accounting information fusion system is an intelligence accounting information system based on accounting information fusion (briefly AIF). This is a new accounting information system that goes beyond the traditional accounting information system, based on AIF and has the function of intelligent decision-making support. Intelligence accounting information fusion system must have four conditions or functions. First, the system should have basic accounting information generation functions. Second, the system should have the ability to obtain other relevant information from various channels, called information acquisition intelligence. Third, the information obtained should be expressed and stored intelligently, called information expression and information storage intelligence. Fourth, the system should have intelligent decision support function. This paper will research firstly on AIF, establish theory for AIF to support the stakeholders to make decision using both accounting information and non-accounting information. Then, the paper will study the intelligence accounting information system based on AIF. The theory and the realization of intelligence accounting information fusion system will be studied based on methods and technologies in the field of Artificial Intelligence and Expert Systems.