The Accounting Decisions and Their Modelling by Using Specialized Computer-Based Tools

This paper surveys a selection of recent research results which use laboratory methodsto contribute to our understanding of the accounting decisions’ characteristics and of theaccounting decision-making process. During accounting decision modelling process we observedthat there are some qualitative factors which constraint the accounting decision-making and thatthis factors should be modelled by using the so called knowledge technologies. We present anexample which treats the accounting decisions concerning fixed assets’ management. Wediscussed the economic decisions, the accounting decisions, the knowledge required to make theaccounting decisions related to fixed assets and the related models. The necessarily interactiverole of theory development, laboratory experimentation and field observation is discussed.