Accounting Engineering

Abstract:
Mathematics and quantitative methods have been always used in accounting. By developing these methods and their applications in different knowledge related to finance, accounting related to these new methods have also experienced different changes. The cooperation between accountants, financial analyzers and mathematicians resulted to new methods in management accounting and evaluating business firms So we can introduce accounting engineering approach as "using the engineering and mathematical methods in accounting." In this article, the role of mathematics in accounting from beginning up to now, a brief introduction of some new methods in engineering mathematics and the amount of its usage in recent years was studied through historical method. The results show that, in recent years valuable researches have been done about using new engineering and mathematical approaches in accounting but there are the possibility of further development which can result to extend the new applications of mathematical methods in accounting and identifying the new models which can perform better in special occasions of decision making.
Language:
Persian
Published:
Management accounting, Volume:5 Issue: 13, 2012
Pages:
97 to 112
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