PDA business logic for informed decision making: IAS 24
Year: 2006
Type: conference-paper
Abstract: Systematization can expand management capabilities; it provides the controls over choice, chance and change that allow effective focus on, and attainment of, strategic targets, goals and objectives in an evolving environment. Increasingly complex adaptations and modifications are required to maintain systems; precise, electronic aids are commonly employed, including Personal Digital Assistants (PDAs). eGanges is a new generation complex logic system to aid decision-making that is designed for PDAs; it is a user-friendly shell with a computational epistemology that distinguishes expert deduction, induction and abduction, in an interactive knowledge visualisation of rules, procedures, policies, strategies and causation. Decisionmaking alternatives created by logical disjunctions, can be clearly seen no matter how extensive or complex. An Accounting application of eGanges explains the logic streamlining of IAS (International Accounting Standard) 24 which is concerned with disclosure of Related Parties, and demonstrates the significance of logic in the decision-making of the compliance system. Fields of Research: Accounting and Management
Author: Pamela N. Gray
Institution: Charles Sturt University
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2188199366